PARTIAL SCOPE TRADE AGREEMENT BETWEEN the REPUBLIC of TRINIDAD and TOBAGO and the REPUBLIC of PANAMA Preamble the Governments Of

PARTIAL SCOPE TRADE AGREEMENT BETWEEN THE REPUBLIC OF TRINIDAD AND TOBAGO AND THE REPUBLIC OF PANAMA

Preamble

The Governments of the Republic of Trinidad and Tobago and the Republic of Panama (hereinafter referred to as "the Parties");

CONSIDERING that the expansion of their domestic marl

BEARING in mind the desire to promote mutually beneficial bilateral trade In goods and services;

ENSURING a transparent and predictable framework for Investments:

CONVINCED of the need to establish and promote free trade for strengthening intra regiomll economic cooperation and the develuprm:mt of national eco no rn ie ~.

CONSIDERING their commitment to the principles and rules which govern internationai trade, In particular those contarned In the Ag reement establishing the Wortd Trade Organization ("WTO");

FURTHER RECOGNISING that progressive reduction and elimination of obstacles to bilateral trade through a Partial Scope Trade Agreement (hereinafter referred to as "this Agreement") will contribute to the expansion of trade:

HAVING REGARD TO the rights and obligations of the Republic of Trinidad and Tobago as a signatory to the Revised Treaty of Chaguaramas establishing the Caribbean Community including the CARICOM Single Market and Economy;

HAVE agreed as follows: PART 1: GENERAL PROVISIONS

Article I Establishment of a Partial Scope Trade Agreement

The Parties agree to establish a partial scope trade ag reement in accordance with the provisions of this Agreement and w~h the relevant agreements of the WTO to strengthen the commercial and economic relations between the Parties.

Article II Objectives

The objectives of this Agreement are to:

(a) promote through the expansion of trade in goods and services the harmonious development of the economic relations between the Parties;

(bi contribute to the removal of bamers to trade;

(d) strengthen cooperation activities in all areas relevant to trade between the Parties;

(e) provide fair conditions of competition for trade between the Parties: and

(!) develop mechanisms that facilitate investments of nationals of a Party in the territory of the other Party.

Article Ill Definitions ·and Interpretation

1. For the purpose of this Ag reement:

"goods of a Party" mean originating goods as defined in Article 2 of Annex C of this Agreement;

"measure" include.s any lew, regulation, rule, procedure, decision, a.dministrat

"tariffs" mean any customs or Import duty and a charge of any kind imposed in connection with the importation of goods, but does not include any:

, (a) charge equivalent to an internal tax imposed consistently with Article 111.2 of the General Agreement on Tariffs and Trade 1994 (GATT 1994); in respect to like domestic products;

(p) safeguard duty;

(d) any fees or other charges fn connection with importation commensurate with the cost of services rendered;

"the Commissi on" means the Joint Administration Commission referred to in Article XXIII:

"trade in services" means providing a service·

(a) from the territory of a Party into the territory of the other Party;

(b) 1n the territory of a Party to the service consumer of the other Party;

(d) by a service supplier of a Party, through presence of natural pe'Scns of a Party in the territory of the other Party.

2. The periods referred to in this Agreement shall be counted in calendar days from the day following the act or fact to which they refer. However, if the period begins or ends on a non working day, the period shall be deemed to be starting or expiring on the following working day.

3. Any reference to the Marrakesh Agreement Establishing the World Trade Organization (WTO Agreement), shall include any successor agreements to which both Parties are party.

Article IV Scope and Coverage

Except as otherwise provided, this Agreement applies to trade fn goods, services and investments of a Party. PART II: TRADE IN GOODS

Article V Elimination of Tariffs

1. The Parties hereby agree to establish this Agreement for the purpose of free movement of go·o·ds between their countries through elimination or reduction of tariffs in ac;cordance with the provisions of Annexes A and 8 of this Agreement.

2. On the req uest of either PartY. the Parties shall consult to consider the improvement of treatment set out In their Schedules to Annexes A and B of this Agreement or to include new products to these Annexes.

3. An agreement between the Parties to amend the Schedule for the ellminatior or redu::tlon of a tariff on a good or to Include new products for elimination of tariffs shall supersede any import duty or phasing category determined, pursuant to the Schedules to Annexes A and B of this Agreement for such good when approved by each Party in accordance with Its applicable legal procedures.

4. The Parties agree that in accordance with the functions assigned to the Joint CommiSSIOn In Article XXIII, upon the request of either Party, the Jo1nt Commission may meet w~h the purpose of amending the Schedule for the elimination of a tariff or for including other goods into Annex~~ A and 8 nf thi ~ AgrAement

5. The Parties agree that three (3) years after the entry into force of this Agreement, they shall through the CommiSSIOn, consider further steps in the process of llberalisation of the trade between the Parties In respect of this Part of the Agreement.

Article VI National Treatment

Each Party shall accord national treatment to the goods of the other Party in accordance with Article Ill of GATI 1994.

Article VII Rules of Origin

Goods covered by the provisions of this Agreement shall be eligible for tariff reductions provided they satisfy the Rules of Origin as set out 1n Annex C of this Agreement. Article VIII Import and Export Restrictions

Except as otherwise provided in this Agreement and in accordance with Article XI of GATT 1994 neither Party may adopt or maintain any prohibition or restriction on the importation of any good of the other Party. or on the exportation or sale for export of any good destined for the territory of the other Party.

Article IX Import Licensing

Neither Party may adopt or mainta•n a measure that is inconsistent with the INTO Agreement on Import Licensing Procedures.

Article X Consular Fees

Upon entry into force of this Agreement, neither Party shall require consular fees nor consular formalities for originating goods of the olher Party.

Article XI Agricultu ral Export Subsidies

1, The Parties share the long term objective of establishing a fair and market oriented agriculture trading system through the reductions of export subsidies with a view to their phasing out, elimination or substantial reduction of trade distorting domestic support measures and substantial improvements in market access with operationally effective special and differential treatment for developing countries under the aegis of the wro.

2. The Parties agree to work towards the conclusion of the agriculture negotiations Within the INfO \0 ~ecure the elimination Of export SUQSid ie~ .

Article XII Bilawral Safeguard Measures

1. Either Party may apply temporary bilaterel s<~fegu<~rd mea:;;ures if

< (a) imports of products from any Party are made in such quantities that such products cause or threaten to cause serious injury to the domestic industry producing like or directly competitive products of the importing oountry: or

(b) it is necessa•y to redress balance of payment deficits or to protect the external financial position of the importing country.

2. A Party shall promptly notify the other Party, In writing on:

(a) initiating a safeguard proceeding under this Article;

(b) making a finding of serious injury, or threat thereof. caused by increased imports under paragraph 1(a); and

3. Safeguard measures shall c;onsist of the temporary suspension of the tariff reductions and the reinstatement of the Most Favoured Nation duties for the specific product.

4. Safeguard measures shall be applied for an initial period of no longer than one year. This term may be renewed for an additional year, If the causes that prompted the imposition of the safeguard measure persist.

5. The importing oountry seeking to impose or renew any safeguard measure shall request a meeting of the Commission in order to have consultations on the imposition or renewal of such measures.

6. Safeguard measures adopted under this Article shall not be subject to the WTO Dispute Settlement provisions.

Article XIII Global Safeguard Measures

1. Each Party retains its rights and obligations under Article XIX of the GATT 1994 and the WTO Agreement on Safegu' ards and any other successor agreement which shall exclusively govern global safeguard actions.

2. Safeguard measures adopted under this Article shall be subJect to the WTO Dispute Settlement provisions.

6 3. A Party may not adopt or maintain with respect to the same good at the same time a:

(a) Bilateral Safeguard Measure: and

(b) Global Safeguard Measure pursuant to Article XIX of the GATT 1994 . and the WTO Agreement on Safeguards.

Article XIV Antidumping and Countervailing Measures

1. The WTO Agreement on Subsidies and Countervailing Measures and the WTO Agreement on the lm plementation of Article VI of the GATT 1994 shall govem the rights and obligations of the Parties in respect of the application of antidumping and countervailing measures.

2. Measures adopted under this Article shall be subject to the INTO Dispute Settlement provisions

Article XV Technical Barriers to Trade

1. The Parties affirm their existing rights and obligations under the WTO Agreement on Technical Barriers to Trade (TBT Agreement).

2. The provisions of this Article apply to the preparation, adoption and application of all standards. technical regulations and conformity assessment procedures, including those related to accreditation systems of national, local government and non governmental bodies that may affect the trade In goods between the Parties.

3. The Parties shall strengthen their cooperation In the field of standards, technical regulations, conformity assessment. accreditation and metrology systems. with a view to increasing the mutual understanding of their respective systems and facilitating access to their respective markets.

4. The bilateral cooperation shall include opportun~ies to promote technical cooperation between regulatory agencies such as, information sharing and Internship and training programs to facilitate the acceptance of technical regulations and conformity assessment procedures and negotiating mechanisms such as equivalence and mutual recognition arrangements.

7 5. Where a particular problem related to standards, technical regulations and confornity assessment procedures. that may affect trade between the Parties arises, the Parties shall inform and consult each other as early as possible. with a view to reachmg a mutually agreed solution.

6. To facilitate the implementation of this Article and cooperation between the Parties. each Party shall designate a TBT Coorainator. who will be responsible for coordination with staKeholders in the territory of the Party and rommunicate with the Coordinator of the other Party in all matters relating to this Article.

Article XVI Sanitary and Phytosanitary Measures

1 The Parties affirm their existing rights and obligations under the INTO Agreement on the Application of Sanitary and Phytosanitary Measures (SPS Agreement).

2. The Parties agree to facilitate the cooperation in the fleld of the SPS Agreement between them and to promote and develop trade of animals. animal products. plants, plant products, and food products, preventing the introduction or spread of pest or disease, and to enl1ance plant and animal health and food safety.

3. The Parties agree to exchange information on the application of sanitary and phytosanitary measures such as; reg ulations, standards. procedures, models of certification and technologies related .to animal and plant quarantine, food safety. biosafety, biosecurity, risk management and international standards. Both Parties agree to exchange information and experiences on the implementation oi the SPS Agreement and the international standards, guidelines and recommendations developed by the International Office of Epizootics. the International Plant Protection Convention and the Codex Alimentarius.

4. To facilitate the Implementation of this Article and cooperation between the Parties, each Party shall designate a SPS Coordinator, who will be responsible for coordination with :~takeho l der$ in the territqry of the Party and communicate with the Coordinator of the other Party in all matters relating to t.his Article.

Article XVII Customs Valuation

On matters related to customs valuation, the Parties shall be governe

• PART Ill: TRADE FACILITATION

Artlcle XVIII Objectives and Principles

1. With the objectives of facilitating trade under this Agreement and of cooperating to pursue trade facilitation initiatives on a bilateral basis, each Party shall administer its import and export procedures and meeaurea for goods traded under this Agreement on the basis that. to the extent possible:

(a) procedures be efficient to reduce costs for importers and exporters and simplified where appropriate to achieve such efficiency; and

(b) entry procedures are transparent to ensure predictability for Importers and exporters.

2. The Parties shall encourage cooperation, technical assistance a.nd the exchange of information, including information on best practices, for the purpose of promoting the application of and compliance with the trade facilitation measures agreed upon under this Agreement and those agreed upon by the Parties under the guidance of the World Trade Organization and United Nations Centre for Trade Facilitation and Electronic Business (UNICEFACD.

Article XIX Specific Provisions to Promote Cooperation

1. The Parties recognize that technical cooperation is fundamental to facilitating compliance with the obligations set forth in this Agreement and for reaching a better degree of trade facilitation .

'l.. The Parties agree to develop a Technical Cooperation WorK Program on trade faciiiiation matters for the purpose of facilitating compliance with the obligations set forth in this Agreement, on the basis of mutually decided terms relating to issues such as the scope, timing and cost of cooperative measures.

Article XX Technical Cooperation Work Program

1 With reference to the Techmcal Cooperation Work Program referred to in Article XIX and with the objective of developing further steps to facilitate trade under this

9 Agreement, the Parties shall consider the inclusion of elements such as:

(a) the use of automated systems to improve the cross border exchange of lrade documentation between both Parties:

(b) exchange of vessel regtstry data:

(d) goods In international transit; or

(e) commercial practices.

2. Tr e Parties may periodically review the Work Program referred to in paragraph 1 to decide on new cooperation actions and new measures that might be needed to promote application of the trade facilitation obligations and principles.

3. The Parties shall review relevant international initiatives on trade facilitation. including the Compendium of Trade Facilitation Recommendations, developed by the Un~ed Nations Conference on Trade and Development and the World Bank to identify areas where further joint action would facilitate trade between the Parties and promote shared multilateral objectives.

PART IV: TRADE IN SERVICES

Article XXI Future Liberalization

1. The Parties recognize the Importance of trade in services for the development of their respective economies and agree to continue negotiations on the basis of their commitments under the WTO General Agreement on Trade in Services (GATS).

2. The Parties agree to liberalize progressively trade in services in selected S!:!Ctors of economic Interest including Travel and Tourism: Information. Communication and Telecommunication (ICT); Marnime Transport; Financial Services ; Educatior Services; Construction Services: ~ec reati onal Services: Health, Wellness and re'ated Services: Cultural Services; Sporting Services; Energy Services; Port Services: Distribution Services; Research and Development Services: Transport Services, and Computer Services and related servi ce~

3. In addition, the Parties agree to identify mechanisms, for the development of trade in services that enable the developrT'ent and strengthening of such activities at the bilateral level.

10 4. The Parties agree. within two (2) years of the date of entry into force of this Agreement, to negotiate the committed sectors and the disciplines that shall apply to them.

PART V: INVESTMENT

Article XXII Future Negotiations

1. The Parties recognize the importance of investment in their economies and note that the promotion and protection of Investment of investors of either Party in the territory of the other Party' should be covered in a separate bilateral investment treaty.

2. The Parties agree to pursue negotiation:; for the conclusion of a bilateral investment treaty within one year of the date of entry into force of this Agreement.

PART VI: INSTITUTIONAL ARRANGEMENTS

Article XXIII Joint Administration Commission

1. The Parties hereby establish the Joint Administration Commission which shall comprise the Ministers responsible for International Trade or a representative of Ministerial rank of both Parties.

2. The Commission shall:

(a) supervise the implemenlation and administration of this Agreement;

(b) review the general functioning of this Agreement;

(d) instruct and supervise the work of all bodies (Comm ittee:sl:~ubcommittee~/workin g group~} that me.y be e:~tablishe d vnder this Agreement and where appropriate, adopt their decisions and recommendations; (e) resolve any dispute concerning the interpretation, application or noncompliance with this Agreement which may be referred to it by the Parties in accordance with the Di ~pute Settlement Procedures as contained in Annex D of this Agreement~

ll (t) carry out any other function which may be assigned to it by the Parties: and

(g) consider any other matter that may affect the operation of this Agreement.

3. The Commission shall meet at least once a year upon the written request of either Party and as required and agreed by members of the Commtss:on, alternately in Trinidad and Tobago and Panama or by any technological means available. as required and agreed by the Commission.

4. The Commission may establish and delegate responsibility to comm ittees, sub committees and working groups to assist in the execution of its functions under this Agreement.

Article XXIV Agreement Coordinators

1. Each Party shall appoint an Agreement Coordinator and notify the other Party within sixty (60} days foiiO\ving the entry into force of this Agreement.

2. The Agreement Coordinators shall jointly:

(a) monitor the work of all bodies established under this Agreement;

{b) recommend to the Commission the establishment of such bodies as they consider necessary- to assist the Commission:

(d) follow up on any decision taken by the Commission, as appropriate:

(e) receive all notifications and information provided pursuant to this Agreement and, as necessary, facilitate communications between the Parties on any matter covered by this Agreement; and

(f) consider any other matter that rray affect the operation of this Agreement as mandated by the Commission,

3. The Coordinators shall meet p;ior to the annual meeting of the Commission referred to in Article XXIII, and as otherwise required and agreed, by any technological means avallable.

12 Article XXV Settlement of Disputes

Any dispute that may arise in connect1on with the Interpretation, application or noncompliance with the provisions of this Agreement, shall be submitted to the procedure established •n Annex D of this Agreement.

Article XXVI General Exceptions

Nothing in this Agreement shall prevent any Party from adopting measures according to Article XX and Article XXI of the GATT 1994 and Articles XIV and XIV bls of GATS.

Article XXVII Amendments

1. Any modification of this Agreement shall be agreed upon by both Parties in writing .

2. The modifications agreed upon shall enter into force after their approval according to the applicable legal procedures of each Party and shall be made a part of this Agreement.

Article XXVIII Annexes, Appendices and Footnotes

The Annexes. Appendices and footnotes hereto constitute an Integral part of this Agreement.

Article XXIX Entry into Force

This Agreement shall enter into force on the thirtieth day after the day on whiCh the countries have exchanged their ratification instruments certifying that the procedures and legal formalities have been concluded

l3 Article XXX Termination

This Agreement may be terminated by either Party by giving notice in writing. It shall cease to be in force six (6) months after the date of receipt of that notice.

IN WITNESS WHEREOF, the undersigned, being duly authorized by their respective Governments, have signed this Agreement.

DONE in duplicate at Panama City, this 3'<1 day of October 2013, in the English and Spanish languages, each version be'ing equally authentic.

I ., ('/:') ~-T-;.. J..,- ~--~ .., -. _c __ L->, '~~ FOR THE REPUBLIC FOR THE REPUBLIC OF PANAMA OF TRINIDAD AND TOBAGO

14 ANNEXA

Panama's list of Products for Trinidad and Tobago

Explanatory Notes to Annex A

(a) The tariff preferences on the products included in Annexes A and B. shall b'e determined on the basis of the applied Most Favored Nation (MFN) tariff.

(b) Where an HS numerical code is qualified by the term, "Ex", the associated preferential treatment applies only to products falling under the specific description.

(c) In the event of phased reduction of duties. the duties on products listed in the Annexes shall be removed in equal annual stages beginning on the date of entry into force of this Agreement. Such products shall be duty-free effective on the anniversary date' in the last year of the phased period indicated in the respective Ann·ex.

' " anniversary date>' means the annivcrswy uate i>ftbe entry into force ofthe Agreement.

15 ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

Chewing gum. whether or not 17041000 1704.10.00 15% 100% sugar-coated

Cocoa powder. containing added 18061000 1806.10.00 10% 100% I sugar or other sweetening matter

Other preparations in blocks. slabs or bars weighing more than 2 kg or in liquid. paste, powder, granular or 18062000 1806.20.00 15% 100% other bulk form in containers or immediate packings holding more than 2 kg

18063210 1806.32.00 Hard caramels covered chocolate 5% 100%

18063220 1806.32.00 Boiled sweets and pastilles 5% 100%

Dietetic products containing 50% or 5% 18063230 1806.32.00 100% more by weight of cocoa

18063290 1806.32.00 Other 5% 100%

Flakes, cones and the like obtained from unroasted cereal ilakes or from 19042010 1904.20.00 mixtures of unroasted cereal flakes 10% 100% and roasted or swelled maize (corn) flakes

19042090 1904.20.00 Other 10% 100%

1 rhe profer

15 (a) ANNEX A

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

I COIVIMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE I CODE DESCRIPTION TARIFF DUTY

19049090 1904.90.00 Other 15% 100%

19059010 1905.90.90 Communion wafers Free 100%

20081110 2008.11.00 Roasted 10% 100% I 20081120 2008.11.00 Peanut butter 10% 100% I 20081190 2008.1 1.00 Other 10% 100%

Cashew nuts. Including mixtures 20081911 2008.1 9.90 thereof In which cashew nuts are 10% 100% the main ingredient by weight

Mixtures, In which g,roundnuts are 20061912 2006.1 9.10 10% 100% the main ingredient by weight

20081913 2008.19.90 Glazed Almonds Free 100%

20081919 2008.19.90 Other 15% 100%

Of toasted almonds, with no added 20081921 2008.19.90 Free 100% sugar or other sweetener . 20081922 2008.19.90 01 sesame seeds, toasted 10% 100%

20081929 2008.19.90 Other 15% 100%

20081990 2008.19.90 Other 10% 100%

2008.30.10 20083000 2008.30,20 Citrus fruit 15% 100% 2008.30.90

20089930 2008.99.20 Other, of tropical fruits 15% 100%

16 ANNEXA

LIST OF PRODUCTS FROM TRINlDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENT!Al TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

21023000 2102.30.00 Prepared baking powders ~ 0% 100%

21033020 2103.30.20 Prepared mustard 10% 100%

22011020 2201 .1 0.20 Aerated water 10% 100%

22019010 2201 .90.90 Ice and snow 10% 100%

22019020 2201 .90.1 0 Drinking water 10% 100%

22019090 2201 .90.10 Other 15% 100%

22019090 2201 .90.90 Other 15% 100%

With an alcoholic strength of 20% or 22060011 2206.00 90 15% 10 years less by volume

22060018 2206.00.90 Other 15% 10 years

22060020 2206.00.90 Cider 15% 10 years

Aqueous dilution of fermented vegetable or fruit juices, whether or not containing added wine, added 22060030 2206.00.90 15% 10 years carbon dioxide , and with an alcoholic strength of not more than 6.0% by volume

- - Other fenmented beverages based 22060040 2206.00.90 on apples with an alcoholic s:rength 15% 10 years of not more than 20% by volume

With an alcoholic strength of over 22060091 2206.00.90 15% 10 years 20% by volume

17 ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON -- PANAMA PANAMA EXTERNAL - rRATEOF PREFERENCE CODE DESCRIPTION TARIFF DUTY

22060099 2206.00.10 Other 15% l 10 years 22060099 2206.00.90 other 15% 10 years I "Tequila" and ''mescal" (in original 22089011 2208.90.90 10% 25% containers for retail sale)

Other, with an alcoholic streng1h of 22069012 2208.90.90 over so• GL (in original containers 15% 25% for retail sale) 22089049 22.08.90.90 Other 15% 25% l With an alcoholic strengtl1 of no 22089091 2208.90.90 more lh

Concentrates for the industrial 15% 22069092 2208.90.90 25% preparation of alcoholic beverages

2'208.90.10 15% 22069099 ·other 25% 2208.90.20

22089099 2208.90.90 Other 15% 25%

27081000 2708.10.00 Pitch 10% 100%

Lubricating oils for electrical 27101992 2710.19.83 transformers or circuit breakers: 10% 10 years aviation lubricating oils

27101993 2710.19.83 Nationally produced lubricating Oils 15% 10 years

27101995 2710.19.83 Lubricating greases 5% 10 years

18 ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

27132000 2713.20.00 Petroleum bitumen 10% 100%

Other residues of petroleum oils or 27139000 2713.90.00 of oils obtained from bituminous 10% 100% minerals

1 Bituminous or oil shale and tar 27141000 2714.10.00 10% 100% sands

2714.90.10 27149000 Other 10% 100% 2714.90.20

27150090 2715 00.90 Other 10% 100%

28041000 2804. 10.00 Hydrogen 5% 100%

28043000 2804.30.00 Nitrogen 5% 100% 28044000 2804.40.00 Oxygen 15% I 50% 30042010 I 3004.20.30 For veterinary use Free 100% 30042090 3004.20.40 Other Free 100%

32100011 3210.00.10 Water or distempers 6% 50%

32100019 3210.00.20 Other 6% 50% 32100021 3210.00.30 IFor leather 6% 100% Insulating materials for electrical 6% 32100022 3210.00.40 100% installations

32100023 3210.00.50 For arlh?ts 6% 100%

19 ANNEX A

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

32100029 3210.00.60 Olher 6% 100%

pyes of the household type for dyeing textiles of a kind 32129021 32 12.90.20 6% 100% manufactured in Panama (excluding natural indigo for washing)

1- Dyes of the household type for 32129022 3212.9020 dyeing footwear of a kind manufactured in Panama 6% 100%

Dyes of the household type not 6% 32129023 3212.90.20 100% manufactured in Panama

321;19029 3212.90.20 Other 6% 100%

Preparations for pre-washing or 34022021 3402.2040 soaking; bleaching agents for 5% 10 years clothes

3605.00.10 MATCHES, OTHER THAN 3605.00.20 36050000 PYROTECHNIC ARTICLES OF 15% 100% 3605.00 30 HEADING 36.04 3505.00.40 39172111 3917.21 .00 For "Tetra pack" containers Free I 100% 39172119 3917.21.00 Other 15% 50%

Wrth a diameter not exceeding 4 39172120 3917.21 .00 10% 50% inches, except for irrigation systems

39172130 3917.21 .00 Specially for irrigation systems Free 100% I

20 ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARLFF DUTY

39172190 3917.21.00 Other 6% 100%

39172211 3917.22-.00 For "Tetra pack" containers Free 100%

39172219 3917.22.00 01her 15% 50%

With a diameter not exceeding 4 39172220 3917.22.00 6% 100% inches, except for irrigation systems

39172230 39H .22.00 Specially for irrigation systems Fre.e 100%

39172290 3917.22.00 Other 10% 100%

39172311 3917.23.00 For ''Tetra pack'' containers Free 100%

39172319 3917.23.00 Ot/Jer 15% 50%

With a diameter not exceeding 4 39172320 3917.23.00 6% 10 years inc':les, except for irrigation systems

39172330 3917.23.00 Specially for irrigation systems Free 100%

139172390 3917.23.00 Other 6% 10 years

39172911 3917.29.00 For "Tetra pack" containers Free 100o/o

39172919 3917.29.00 Other 15% 50%

39172920 3917.29.00 specially for Irrigation systems Free 100%

39172990 3917.29.00 Other 11% 100%

39173210 3917.32.10 Sausage casings Free 100% 39173220 I 3917.32.10 Specially for Irrigation systems Free 100% -

21 ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PR,EFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

39173290 3917.32.10 01her 6~'o 100%

Bags covered with starch for packing cheese; air-tight bags; 39232920 3923.29.00 bags with dosing valves; coextruded Free 100% heat-shrinkable bags; coextruded bags for cooking hams

Silo bags or other bags used for 39232940 3923.29.00 ensilage (other than bags for refuse Free 100% or gardening waste)

I Transparent carboys made o f polycarbonate or PET, with raised 39233010 3923.30.90 print specifying that they are Free 100% exclusively for water, with a capacity of 5 gallons (19 litres)

39233020. '3923.30.90 Babies' feeding bottles Free 100%

39233030 3923.36.96 Feeding bottles for rearing calves 5% 100%

39233040 3923.30.90 Sterilised carboys Free 100%

Bottles, flasks and similar articles 39233050 3923.30.90 Free 100% for cosmetics

39233060 3923.30.90 Preforms made of PET Free 100%

Press-on lids, thermoformed printed lids, closed by a security strip, "push 39235010 3923.50.10 Free 100% & pull" dispensing lids and caps for ketchup bottles - ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF OUTY

Stoppers, lids, caps and other closures for cosmetics; cone- shaped stoppers bearing printed 39235040 3923.50.10 Free 100% logo, in particular for packaging of liquid bleaches in 38-mm, 33-mm and 28-mm sizes; and reducing lids

39235090 3923.50.10 Other 15% 10 years

39241010 3924.10.10 Disposable plates 15% 10 years

39241020 3924.10.10 Disposable cups of 6 to 14 ounces 15% 10 years

39241030 3924.10.10 Disposable spoons and forks 15% 10 years

Decorative trays, containers with 39241040 3924.10.10 10% 10 years 'Tupperware" type press-en lids

39241051 3924.10.20 IFor "Tetra pack" containers Free ~~~~_j 39241059 3924.10.20 Other 15% 100%

39249011 3924.90.10 Clothes pegs 15% 10 years

39249012 3924.90.10 Clothes hangers 15% 10 years

39249013 3924.90.10 Water buckets and washbowls 5% 10 years

Rubbish bins and waste paper 39249015 3924.90.10 baskets, laundry baskets and 5% 10 years similar items

39249016 3924.90.90 Sponges and scourers 10% 25% ANNEXA

LIST OF PRODUCTS FROM TRINIDA.D AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIA-L TREATMENT 1

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

39249019 3924.9090 Other 5% 100%

Soap dishes, towel rails, toilet paper 39249021 3924.90.90 hOlders and similar articles, other 10% 100% l than built-in or pemnanent fixtures

39249029 3924.90.90 Other 6% 100%

39249090 3924.90.20 Other 6% 100%

39249090 3924.90.90 Other 6% 100%

Reservoirs, tllnks. vats and similar 3925.10 10 39251000 containers,. with a capacity 3% 100% 3925.1'0.90 exceeding 300 litres Screens and sheets made of plastic I 39253010 3925.30.00 suitable for protecting against Free 100% I insects

Vinyl cords for screens and 39253020 3925.30.00 10% 100% windows I 39253031 3925.30.00 Blinds, including Venetian blinds 5% 10 years

39253039 3925.30.00 Parts Free 100%

39253040 3925.30.00 Curtains for cold rooms 3% 100%

-- ~- 39253090 39-25.30.00 Other 6% 100%

Soap dishes, towel rails, toilet paper holders and similar- articles that are 39259010 3925.90.90 used in bathrooms, toilets or 6% 100% kitchens and are designed to be' I I ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON I RATE - PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

permanently attached or built in during constructiOn - Bars, rods. strcks. profiles. 39259020 3925.90.10 Free 100% mouldings and beadrngs

Bars, rods. sticks. profiles, - 39259020 3925.90.90 Free 100% mouldings and beadings

PVC sheets shaped like wooden 39259040 3925.90.90 10% 100% tongue-and-groove boards

Translucent plastic sheets 139259050 3925.90.90 containing glass fibre, flat or 10% 100% corrugated

3 9259060 3925.90.90 Acrylic sheets 10% 10 years

Roars and grids (grates) 'or pig 39259070 3925.90.90 3% 1CO% pens

39259090 3925.90.20 Other 6% 100%

39259090 3925.90.90 · Other 6% 100%

39261000 3926.10.00 Office or school supplies 6% 100%

39262011 3926.20.00 Cloaks 5% 100%

39262019 3926.20.00 Other 5% 100%-

39262021 3926.20.00 Wor1

39262029 3926.20 00 1ot her 6% 100%

25 ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

-- COMMON RATE PANAMA EXTERNAL. PANAMA CODE DESCRIPTION OF PREFERENCE TARIFF DUTY

39262030 3926.20.00 Belts 6% 100%

39262090 3926.20 00 Other 6% 100%

Diving suits and respirators, 39269030 3926.90.90 6% 100% including ear muffs -- Seat covers and protective linings 39269050 3926.90.90 15% 50% for furniture and vehicles

39269060 3926.90.90 Hand fans 6% 100%

Geomembranes and geogrids for 39269070 3926.90.90 filtering or containing earth or for Free 100% agricultural use

Accessories for decorative panels or racks (for exhibitors); special 39269080 3926.90.90 5% 100% clothes hangers (used in commercial premises)

Moulded flexible foam for making 39269091 3926.90.90 Free 100% chairs

39269092 3926.90.90 Meshes for ponds 10% 100% - 39.269093 3926~90. 90 Air curtains for cold rooms Free 100%

Bow ties, shapers, stays, clips for 39269094 3926.90.90 Free 100% attaching labels

39269095 3926.90.90 Boot and shoe lasts Free 100%

Drinking and feeding troughs for 39269096 3926.90.90 3% 100% animals - ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

39269097 3926.90.90 Plastic meshes for candle holders 6% 100%

Rooting and germinating trays and 39269098 3926.90.90 support or anchor clamps for Free 100% horticultural U>'f!

3926.90.40 39269099 Other 6% 100% 3926.90.70

3926909.9 3926.90.90 Other 6o/o 100%

Not printed, in squared or rectangular sheets of 50.8 em or 48025621 4802.56.10 more one side and of76.2 em or Free 100% more on the other side, not folded (not less than 20" x 30")

48025629 4802.56. 10 Other, not folded 10% 25%

Not printed, in squared or rectangular sheets of 50.8 em or 48025631 4802.56.10 more ore side and of 76.2 em or Free 100% more on the other side, not folded (not less than 20" x 30")

48025639 4802.56.10 Other, not folded 15% 25%

Not printed, in squared or rectangular sheets of 50.8 em or 48025641 4802.56.10 more one side and of 76.2 em or Free 100% more on the other side, not folded (not less than 20" x 30") I ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

48025649 4802.56 10 Other not folded 10% 25%

481 71010 4817.10.00 Without printed indications 15% 25%

48171020 4817.10.00 with printed Indications 15% 25%

Napkins, whether or not for adults 48184010 4818.40.20 5% 100% (Article 80. Law 8-2010)

48184020 4818.40.10 Sanitary towels (Sanitary napkins) 15% 100%

48184030 4818.40.10 Tampons 15% 100%

48203010 4820.30.00 Accordion files 15% 50%

48203020 4820.30.00 Ring binders (portfolios) (1-10) 10% 50%

48203031 4820.30.00 Of the hanging type 15% 50%

Presentation types, other than 48203032 4820.30.00 15% 50% manila

48203039 4820.30.00 Other (1-10} 10% 50%

Document covers, other than book 48203040 4820.30.00 10% 50% covers (1-10)

48203090 4820.30.00 Other 15% 50%

Twin check labels for photographic 48211020 4821 .10.00 Free 100% development

For horse racing docket vending 48234010 4823.40.00 5% 100% machines

28 ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA Will GRANT PREFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

48234090 4823.40.00 Other Free 100%

Other paper and paoerboard, of a 48239095 4823.90.30 kind used for writing, printing or 15% 100% other grapllic purposes

Paper and paperboard, of a kind 48239096 4823.90.30 used for writing, printing or other 15% 100% graphic purposes

49100011 4910.00.00 With educational i l l us~rations Free 100%

Calendars printed on material other 49100020 4910.00.00 than paper or board, other than 15% 10 years compound or perpetual calendars

49100030 4910.00.00 Compound or perpetual calendars. 15% 10 years

61099010 6109.90.10 White and not prfnted 10% 10 years

61099090 6109.90.10 Other 10% 10 years

Of other agglomerated abrasives or 68042200 6804.22.00 3% 100% of ceramics

68101100 6810.11.00 Building blocks and bricks 10% 100%

Statuettes and other ornamental 68109910 6810.99.10 15% 100% articles

69041010 6904.10.00 Of earthenware 10% 25% I

29 ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

69041090 6904.10.00 Other 10% 100%

'69049010 6904.90.10 Of earthenware 10% 25%

69049010 6904.90.90 Of earthenware 10% 25%

69049090 6904.90.10 Other 10% 100%

69049090 6904.90.90 Other - 1-fo% - 100%-

69051000 6905.10.00 Roofing Illes 10% 25%

Of earthenware, whether or not 69059010 6905.90.00 15% 25% glazed, enamelled or varnished

69059091 6905.90.00 Of porcelain or faience 15% 100%

69059099 6905.90.00 Other 15% 100%

69071010 6907.10.10 Of earthenware 10% 25%

69071020 6907.10.20 Stoneware 10% 100%

69071090 6907.10.20 Other 10% 100%

69081010 6908.10.10 Of earthenware 10% 25%

69081090 6908.10.10 Other 10% 100%

Doors, windows and their frames 73083000 73083000 10% 25% and thresholds

73129000 7312.90.00 Other 10% 25%

30 ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

7323.1020 73231090 Other 5% 25% 7323.10.90

74040000 7404.00.00 ICOPPE R WASTE AND SCRAP 10% 100%

_ _ Frames for doors and windows and 76101010 7610 10 00 I 10% 25% thresholds for doors

Doors and windows, with or without 76101020 7610.1 0.00 15% 25% glass

76101090 7610.10.00 Other 10% 25%

TOOLS OF TWO OR MORE OF 8206.00.10 THE HEADING NOS. 82.02 TO 82060000 10% 100% 8206.00.90 82.05, PUT UP IN SETS FOR RETAIL SALE 84148000 8414.8000 Other 3% I 100% 84439910 8443.99.00 Other auxiliary machines 3% 100%

Parts of prinfng machines for 84439920 8443.99.00 printing plates, char.acters, inkjet Free 100% and other printing components

Parts of printing machines that can 84439930 8443.99.00 Free· 100% connect to a network

84439940 8443.99.00 Parts of facsimile machines Free 100%

84439990 8443.99.00 Other 15% 100%

85043100 8504.31 .00 Power less than or equal to 1kv 3% 100%

,. ANNEXA

LIST OF PRODUCTS FROM TRINIDAD AND TOBAGO ON WHICH PANAMA WILL GRANT PREFENTIAL TREATMENT'

COMMON RATE PANAMA PANAMA EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

85045000 8504.50.00 Other Inductors Free 100% . 85371000 f--a537.10.00 For a voltage not exceeding 1 000 V 1o o/.- 100%

85444200 8544.42.00 Fitted with connectors 10°/o 100%

Searchlights or spotlights of any 94054010 9405.40.00 15% 100% kind

94054020 9405.40.00 Other, of plastic 10% we%

Other of straw, osier, rushes or 94054030 9405.40.00 reeds, strips of wood or plaiting 15% 100% materials of Chapter 46

94054041 9405.40.00 Of porcelain or faience 15% 100%

94054049 9405.40.00 Other 10% 100%

94054050 9405.40.00 Other, of base metal 10% 100%

94054090 9405.40.00 Other 15% 100%

32 ANNEXB

Trinidad and Tobago's List of Products for Panama

Explanatory Notos to Annex 8

(a) The tariff preferences on the products Included In Annexes A and B, shall be determined on the basis of the applied Most Favored Nation (MFN) tariff.

(b) Where an HS numerical code is qualified by the term, "Ex'. the associated preferential treatment applies only to products failing under the specific description.

(c) In the event of phased reduction of duties, the duties on products listed in the Annexes shall be removed in equal annual stages beginning on ·the date of entry Into force of th is Agreement Such products shall be duty-free effective on the anniversary date2 in the last year of the phased period indicated in the respective Annex.

' "anniversary date'' means the anniversary dale oftbo entry into force of the Agreement ANNEX B

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT 1

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

0104.10.10 01041010 For breeding Free 100%

0104.20.10 I01042010 For breeding Free 100% 0105.11.10 01051110 For breeding Free 100%

0202.10.00 02021000 Carcasses and half-carcasses 10% 100%

0202.30.10 02023000 ITender loin 15% 50% 0202.30.20 02023000 Sirloin I 15% I 50% 0202.30.30 02023000 Minced (Ground) 15% 50%

0202.30.90 02023000 Other 15% 10 years

02031910 0203.1 900 02031920 Other 40% 50% 02031990

0206.10.00 02061000 Of bovine animals, fresh or chilled 5% 100%

0206.22.00 02062200 livers 5% 100%

-0206~29 . 00 02062900 Other 5% 100%

0206.41 .00 02064100 livers 5% 100% - 0206.49.10 02064900 Pig trotters 5% 1 00°/~

0206.49.90 02064900 Other 5% 100% - J

1 Note: The preferential treatment will be grentcrl according to tho codes and descriptions cfthe co\ll\tl') which confer the concession ANNEXB

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT1

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

02090011 Pig fat, free of lean meat, and 02090012 poultry fat, not rendered or 0209.00.00 02090019 otherwise extracted, fresh, chilled, 5% 100% 02090021 Frozen, salted, in brine, dried or 02090029 smoked

0210.1 9.10 02101910 Salted or in brine so/. 100% -

Alewives, saithe, pollock, and 0302.69.10 03026900 Free 100% hake, for processing

0303.42.10 03034200 For processing Free 100%

0303.75.00 03037500 Dogfish and other sharks 40% 10 years

r- Alewives, saithe, pollock, and 0303. 79.10 03037900 i Free 100% hake, for process1ng

0304.99.00 03049900 ' Other 40% 10 years

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,Oncorhynchus keta, Oncorhynchus tschawytscha, 0305.41.00 03054100 Oncorhynchus kisutch, 20% 5 years Oncorhynchus masou and Oncorhynchus rhodurus). Atlantic salmon (Salmo salar} and Danube salmon (Hucho hucho)

0305.59.10 03055900 Mackerel Free 100%

Herring, alewives, saithe, pollock, 0305.59.20 03055900 Free 100% haddock and hake I I

35 ANNEX B

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

0305.59.90 03055900 Other 20% 100%

0306.14.00 03061400 Crabs 40% 100% .. - 0306.29.10 03062910 Live, for breeding or rearing Free 100%

0307.10.10 03071010 For breeding or rearing Free 100%

03071010 0307.10.90 03071020 Other 40°/o 10 years 03071090

Ex 03074910 Other 40% 10 years 0307.49.00

03079911 1 0307.99.10 Sea-eggs 40% ' 00% 03079919

03079911 03079919 0307.99.90 Other 40% 100% 03079920 03079930

Fresh {unripened or uncured) 040610 ~ 0 0406.10.00 cheese, including whey cheese, 5% 100% 04061090 and curd

04062010 Grated or powdered cheese. of all 0406.20.00 5% 100% 04062090 kinds - Processed cheese. not grated or 0406.30.00 04063000 5% 100% powdered I ANNEXB

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WlLL GRANT PREFERENTIAL TREATMENT1

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

Blue-veined cheese and other 0406.40.00 04064000 cheese containing veins produced 5% 100% by Pennicillium roq ueforti

04069011 04069019 0406.90.00 Other cheese 5% 100% 04069020 04069090 0407.00. 10 04070010 IHa tching eggs. for breeder flo'* Free 100% Hatching eggs, not fer breeder 0407.00.20 04070010 ! Free 100% flock

051 1.99.00 05119930 Other Free 100%

0603.11.00 1 o6o311oo Roses 40% 10 years

0603.12.00 06031200 Carnations 40% 10 years

0603.13.00 06031300 Orchids 40% 10 years

0603.14.00 06031400 Chrysanthemums 40% 10 years

0603.19.10 05031900 Anthuriums 40% 10 years

0603.1 930 06031900 Gerberas 40% 10 years

0603.19 40 06031900 Heliconias (Heliconia spp) 40% 10 years I ·- - 0603.1 9.90 06031900 i Other 40% 10 years 0603.90.00 06039000 Other 40% 10 years

0604.99.00 06049900 Other 40% 10 years ANNEXB

UST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT1

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

0704.90.90 07049090 Other 40% June - December

0765.19.00 07051900 Other 40% June- December

0706.10.90 07061020 Other 40% June - December

0706.90.10 07069091 Beets 40% IJune - December 0706.90 .90 07069099 Other 40% June - December

0714.90.10 07149090 Arrowroot 40% 10 years

0714.90.90 07149090 I Other 40% June - December

0801 .11.00 080111 00 IDes ~ccated 40% 10 years 0807.19.10 08071900 Cantaloupes 40% 10 years

0807.19.20 08071900 Muskmelons 40% 10 years

0807.19.90 08071900 Other 40% 10 years

0904.20.10 09042000 Paprika Free 100%

0904.20.90 09042000 Other Free 100%

Ex 09101020 Crushed Ginger I 40% 10 years 0910.10.00

1005.90.00 10059090 Other Free 100%

11010010 1101.00.10 Of Duram Wheat Free 100% 11010020 ANNEXB

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY f- 14049010 1404.90.00 Other Free 100% 14049094

1502.00.10 15020010 Tallow Free 100% r Fats and oils and their fractions, of 1504.20.00 15042000 Free 100% fish, other than liver oils

1511 .90.10 15119000 Palm stearin Free 100%

Extracts and juices of meat. fish or 16030010 1603.00.00 crustaceans, molluscs or other Free 100% 16030090 aquatic invertebrates.

16041110 I 1604.11 .00 16041190 Salmon 20% 10 years

1604.19.00 16041920 ' other 20% 10 years I 1604.20.00 16042020 Other prepared or preserved fish 20% 10 years

1605.20.00 16052000 Shrimps and prawns 20% 10 years

1605.90.00 16059000 Other 20% 10 years

1701.99.10 17019990 Icing sugar 25% 10 years

1703.90.00 17039990 Other 15% 10 years

1804.00.00 18040000 Cocoa butter, fat and oil Free 100%

Communion wafers, empty 1905.32.10 19053200 cachets of a kind suitable for Free 100% phanmaceutical use II 1 39 ANNEX B

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WlLL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

Sealing wafers, rice paper and 1905.32.20 19053200 Free 100% similar products

2005.51.10 20055190 In packages not less than 50 kg Free 100%

For Infant use, in packages put up 2009.12.10 20091200 10% 5 years for retail sale

For infant use, in packages put up 2009.19.10 20091900 10% 5 years for retail sale

For infant use, in packages put up 2009.21 .10 20092100 10% 5 years for retail sale

For·infant use, in packages put up 2009.31 .1 2 20092100 10% 5 years for retail sale

For infant use, m packages put up 2009.31.21 20092100 10% 5 years for retail sale

For infant use. In packages put up 2009.41 .11 20094100 10% 5 years for retail sale

For infant use. in packages put up 2009.49. 10 20094900 10% 5 years for retail sale - 1- Concentrated, not in retail 2009.50.10 20095000 Free 100% packages

Concentrated, not in retail 2009.71 .10 20097100 5% 100% package

For infant use, in packages put up 2009.71.11 20097100 100% for retail sale 1 10%

40 ANNEXB

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

20098032 20098033 Preparation of the juice of any 20098091 200980.30 other single fruit or vegetable for 10% 100% 20098092 infant use put up for retail sale 20098093 20098094

20098032 20096033 Ex Pear, apricot and peach or apricot 20098092 20% 100% 2009.80.90 Juices 20098093 20098094

20099021 Preparations of other mixtures of 20099029 2009.90.50 juices for infant use, put up for 10% 100% 20099040 retail sale 20099040

2103.10.00 21031000 Soya sauce 20% 10 years

- 21041091 21041092 21041093 2104.10.10 In liquid form 20% 10 years 21041094 21041095 21041096

- 21041011 Preparations for infant use, put up 2104.20.10 10% 100% 21041030 for retail Sale

21042011 2104.20.90 Other 20% 10 years 21042030

41 ANNEXB

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

Flours, meals and pellets, of fish 2301.20.00 23012010 or of crustaceans, molluscs or Free 100% other aquatic invertebrates

Table salt in retail packages of not 2501.00.10 25010030 20% 10 years more than 2.5kg

2501.00.20 25010030 Other table salt 15% 10 years

2501.00.40 25010020 Pure. sodium chloride Free 100%

25010010 25010040 2501.00.90 Other Free 100% 25010091 25010099

2710.19.83 27101993 Lubricating oils 30% 10 years

Lead monoxide (litharge, 2824.10.00 28241000 Free 100% massicot)

2833.2.2.00 28332200 Of aluminium 15% 5 years

Basic dyes and preparations 3204.13.00 32041311 Free 100% based thereon

3215.19.00 32151900 Other 15% 10 years

3304.30.00 33043000 Manicure or pedicure preparations 20% 50%

33049110 Powders, whether or net 3304.91.00 33049120 20% 50% compressed 33049190 I

42 ANNEX B

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

Preparation for perma nent waving 3305.20.00 33052000 20% 5 years or straightening

3305.30.00 33053000 Hair lacquers .20% 5 years

33059011 33059012 3305.90.00 33059019 Other 20% 5 years 33059020 33059090 1- - 33069010 3306.90.00 33069020 Other 20% 5 years 33069090 ' 33071021 I 33071022 Pre-shave, shaving or after-shave 3307.10.00 20% 10 years 33071029 preparations 33071090

Polishes, creams and similar 3405.10.00 34051000 preparations for footwe<~r or 70% 10 y e:~rs leather

3405.90.90 34059090 Other 20% 10 years

3406.00.10 34060090 Candles of tallow 20% 5 years

' 3406.00.20 34060090 Decorative candles of paraffin wax 20% 5 years

1-- - - 3406.00.40 34060090 Other candles 20% 5 years

3406.00.90 34060090 Other 20% 5 years

43 ANNEX B

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

3808.91. . 90 38089199 1Other Free 100%

39172319 3917.23.00 39172320 Of polymers of vinyl chloride 15% 10 years 39172390 - 39.20.51.00 3920519C Of poly (methyl methacrylate) I 15% 10 years

3920.71.00 39207190 Of regenerated cellulose 15% 10 years

3921.90.00 3921903.C Other 15% 10 years

3923.10.10 39231020 Egg boxes Free 100%

3923.1 0.90 39231090 Other 15% 10 years

3923.21 00 39232190 Of polymers of ethylene 15% 10 years

3923.30.90 39233090 Other Free 100%

3923.50.90 39235090 Other 15% 10 years

3923.90.10 39239090 Cups 15% 10 years

39239060 3923.90.90 Other 15% 10 years 39239090

39241010 Cups, forks, knives, plates, spoons 3924.10.10 39241020 20% 10 years and tumblers 39241030

39241040 3924.10.90 other 20% 10 years 39241090

44 ANNEX B

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT1

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL. OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

39249012 Ashtrays, buckets, coat-hangers 3924.90.10 20% 10 years 39249015 and dustblns

Shutters, blinds (Including - 3925.30.00 39253031 Venetian blinds) and similar 15% 10 years articles and parts thereof

3925 90.90 39259060 Other 15% 10 years

Caribbean cedar (Cedrela 4407.29.10 44072900 15% 10 years odoreta)

4407.29.20 44072900 Greenheart 15% 10 years

4407.29.30 44072900 Mora 15% 10 years - 4407 29.90 44072900 Other 15% 10 years

Caribbean ceder ( Cedrela 4409.29.10 44092990 15% 10 years odorata)

4409.29.20 44092990 Greenheart 15% 10 years

4409.29.30 44092990 Mahogany Free 100%

4409.29.40 44092990 Mora 15% 10 years

4409.29.90 44092990 Other 15% 10 years

Letters, figures, moulding patterns, 4421.90.30 44219050 templates; paving blocks; trellises 15% 10 years and fenEing panels; Venetian and other blinds; labels for horticulture;

4S ANNEX B

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

dowel pins

Capacity measures; ladders and 4.'21 .90.40 44219060 15% 10 years steps

4421.90.90 44219099 Other 20% 10 years

48025419 48025429 4802.54.00 Weighing less than 40 g/m2 Free 100% 48025439 48025499

48025819 48025829 4802.58.00 48025839 Weighing more than 150 g/m2 Free 100% 48025849 48025899

4810.99.00 48109990 Other Free 100%

4818.90.00 48189090 Other 20% 10 years

Folding cartons, boxes and cases, 4819.20.00 48192020 of non- corrugated paper or Free 100% paperboard

4819.50.10 48195020 Egg boxes and trays 15% 10 years

Box files. letter trays. storage 4819.60.00 48196000 boxes and similar articles, of a 20% 10 years kind used in offices, shops or the

46 ANNEX B

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT1

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

48211010 4821 1020 4821 .10.00 Printed 15% 10 years 48211mo 48211090

48219010 4821.90.00 Other 15% 10 years 48219090

46236910 4823.69.00 46236920 Other 20% 10 years 46236990

46237010 Moulded or pressed articles of 4623.70.00 Free 100% 48237090 paper pulp

4901 .99.1 0 49019990 Brochures and pamphlets Free 100%

I 4901.99.90 49019990 Other Free 100%

4902.90.00 49029029 Other Free 100%

4905.91 .00 49059100 In book form Free 100%

4906.90.00 49089000 Other Free 100%

Calendars of any kind. printed. 4910.00.00 49100019 20% 10 years Including calendar blocks

49111030 Trade advertising material. 4911 .10.00 49111040 commercial catalogues and the 20% 10 years 49111099 like I ANNEX B

LIST.OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENT1A.L TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

491 19111 I 491 19119 4911.91 .00 Pictures. designs and photographs 20% 5 years 49119130 49119190

49119910 49119920 491' .99.90 Other 20% 10 years 49119930 49119990

6104.22 00 61042200 I Of cotton 20% 10 years

61044310 6104.43.00 Of synthetic fibres 20% 10 years 61044320

6104.62.00 61046200 Of cotton 20% 10 years

6104.63.00 61046300 Oi synthetic fibres 20% 10 years

6105.1000 61051000 Of cotton 20% 10 years

6105.90.00 61059000 Of other textile materials 20% 10 years

6 1072110 6107.21.00 Of cotton 20% 10 years 61072120

61083110 6108.31.00 Of cotton 20% 10 years 61083120

61083210 6108.32.00 Of man-made fibres 20% 10 years 61083220

610S3910 6108.39.00 Of other textile materials 20% 10 years 61083920 I

48 ANNEX B

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAl- OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

61099010 6109.90.1 0 T-shirts 20% 10 years 61099090

61099010 6109.90.20 Singlets and other vests 20% 10 years 61099090

Graduated compression hosiery 6115.10.00 61151000 (for example, stockings for 20% 10 years varicose veins)

Of synthetic fibres, measuring per 6115.21.00 61 152190 20% 10 years single yam less than 67 decitex

Other women's full-length or knee- 6115.30.00 61153000 length hosiery, measuring per 20°(o 10 years single yarn less than 67 decitex

6115.95.10 61159500 Socks and ankle.-socks 20% 100%

6115.95.90 61159500 Other 20% 100% I 6115.96.10 61159600 Socks and ankle-socks 20% 100%

- 6115.96.90 61159600 Other 20% 100%

6202.12.00 62021200 Of cctton 20% 5 years

6203.31,10 62033110 Shirt·jac suits 20% 10 years

6203.31.90 62033110 Other 20% 10 years

6203.32.10 62033210 Shirt-jac suits 20% 10 years

6203.32.90 162033210 Oiher 20% 10 years

49 ANNEXB

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA I TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

6204.23.00 62042319 Of synthetic fibres 20~~ 10 years

6204 32.00 62043200 Of cotton 20% 10 yeat s

6204.39.00 62043900 Of other textile materials 20o/o 10 years

6204.63.10 62046329 Trousers and shorts 20o/o 10 years

6204.63.90 62046329 01her 20% 10 years

62071110 6207.11 .00 Of cotton 20% 10 years 62071120

62o7191o 1 . . 6207.19.00 Of other text1le matenals 20% 10 years 62071920

6.2082.210 620822,00 Of man-mac;le fibres 20% 10 years 62082220

62089991 Negliges, bathrobes, dressing 6208.99.10 20% 10 years 62089992 gdwns and similar articles

62089911 62089912 6208.99.90 Other 20% 10 years 62089921 62Q89929

Babies' suits, dresses, skirts, 6209.90.10 62099000 trousers, shirts, shorts and 20% 10years blouses

------~ -- 6209.90.90 62099000 Other 20% 10 years

6211.12.00 621 11200 IWomen 's or girls' 20% 10 years I 50 ANNEX B

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

6212.10.00 62121000 Brassieres 20% 10 years

6212.30.00 62123000 Corselettes 20% 100%

63022210 63022220 63022230 6302.22.00 63022240 Of man-made fibres 20% 10 years 63022250 63022260 63022290

6304.92.90 63049220 Other 20% 10 years

6306.19.10 63061900 Tarpaulins Free 100%

6306. 19.20 63061900 Awnings 20% 10 years I

6306.19.90 63061900 Sunblinds 20% 10 years

Ex 64041910 Dancing Shoes 20% 100% 6404.19.10

6404.19.90 64041910 Other 20% 10 years

6913.90.00 69139091 Other 20'Yo 10 years - Doors, windows and their frame5 7308.30.00 73083000 Free 100% I and thresholds for doors 7308.90.00 73089040 Other Free 100%

73090010 7309.00.10 no9oo9o IPetro l, oil and gas tanks Free 100% II ANNEX B

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON - RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

73090010 7309.00.20 Water tanks Free 100% 73090090

73090010 7309.00.90 Other Free 100% 73090090

73110010 Containers for compressed or 7311.00.00 73110020 Free 100% liquefied gas. of iron or steel 73110090

7313.00.10 73130020 Barbed wire, of iron or steel 15% 10 years

7314.50.00 73145020 Expanded metal Free 100%

other screws and bolts, whether 7318.1 5.00 73181500 Free 100% or not with their nuts or wa.shers

7612.90.10 76129092 Cans Free 100%

7801.10.00 78011000 Relined lead Free 100%

Containing by weight antimony as 7801.9 1.00 78019100 Free 100% the principal other element

8309.90.1 0 83099090 Bottle caps 15% •o years

8309.90.90 83099090 Other Free 100%

84183011 Freezers of the chest type, not 8418.30.00 84183019 20% 10 years exceeding 800 litre capacity 84183090

84184011 Freezers of the upright type, not 84'! 8.40.00 84184019 20% 10 years exceeding 900 litre capacity 84184090

- 52 ANNEXB

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON PANAMA TRINIDAD & TOBAGO RATE ~ - - EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

Other iumiture (chests, cabinets, display counters , show-cases and 8416.50.00 64165000 the like} fur storage and display. 20% 100% incorporating refrigerating or freezing equipment

PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH 8503.00.00 85030000 Free 100% THE MACHINES OF HEADING 85.01 OR 85.02.

HAVING A POWER HANDLING 8504.21 .00 85042100 CAPACITY NOT EXCEEDING Free 100% 650 kVA

HAVING A POWER HANDLING CAPACITY EXCEEDING 650 kVA 8504.22.00 85042200 but not exceeding Free 100%

10,000 kVA

HAVING A POWER HANDLING 8504.23.00 85042300 CAPACITY EXCEEDING 10,000 Free 100% kVA

Was1e and scrap of primary cells, prim;;ary bat!eriesand elect'ic 8548.10.00 85481000 accumulators; spent primary cells, So/o 10 years spent primary batteries and spent electric accumulators

87079019 8707.90.10 Bus bodies Free· 100% 67079029

53 ANNEXB

LIST OF PRODUCTS FROM PANAMA ON WHICH TRINIDAD & TOBAGO WILL GRANT PREFERENTIAL TREATMENT'

COMMON RATE PANAMA TRINIDAD & TOBAGO EXTERNAL OF PREFERENCE CODE DESCRIPTION TARIFF DUTY

87079019 8707.90.90 Other Free !00% 87079029 8716.80.10 87168090 Wheelbarrows 10% I 100% 8716.80.90 87168090 Other Free 100%

Seats other than garden seats or 9401.40.00 94014010 camping equipment, convertible 20% 10 years into bed.s

Wooden furniture of a ki':lcl used In 9403.30.00 94033090 10% 10 years offices

Of a kind used in schools. 9403.60.10 94036019 20% 10 years churches and laboratories

54 ANNEXC

Rules of Origin

Section I

General Provisions

Article 1: Definitions

For the purpose of this Annex:

"aquaculture" means the farming of aquatic organisms. including fish , molluscs. crustaceans. other aquatic invertebrates and aquatic plants, from seed stock such as eggs, fry, fingt:rling:; and larvae, by intervention in the rearing or growU1 processes to enhance production, such as regular stocking, feeding or protection from predators;

"chapters, headings and subheadings" mean the chapters. the headings and t.~e subheadings (two. four and six digit codes respectively) used in the nomendature which makes up !he Harmonized System (HS):

"CIF" means the value of the good imported that includes cost of the good. freight and insurance up to the pert or place of entry in the country of importation;

"customs value" means the value as determined in accordance with the VofTO Agreement on lmplement::otion of Article VII of the General Agreement on Tariffs and Trade 1994 (Agreement on Customs Valuation):

"FOB" means free on board regardless of the mode of transportation, at the point of direct shipment by the seller to the buyer;

"fungible materials" mean materials that are interchangeable fer commercial purposes and whose properties. qualities or characteristics are essentially identical:

"goods" mean any merchandise, materials, products and articles;

"Harmonized System" or "HS" means the nomenclature comprising the hea.d'ngs and subheadings and their related numerica.l codes, the section, chapter and subheading notes and the general rules for the Interpretation of the Harmonized System, set out in the Annex to the Harmonized System Convention; I 55 "mariculture" means aquaculture conducted in a marine environment;

"material'' means a good that is used in the production of another good;

"non-originating material'' means a material that does not qualify as originating under this Annex;

"production" means growing, m1n1ng, extracting, raising, harvesting, fishing, trapping, gathering, collecting, capturing, hunting, manufacturing and processing of a good;

"territory" means:

(a) in the case of Panama, the land, maritime, and air space under its sovereignty, and the exclusive economic z:one and the continental shelf within which it exercises sovereign rights and jurisdiction in accordance with international law and its domestic •aw: and

(b) in the case of Trinidad and Tobago its land territory, air space, Internal waters, archipelagic waters and territorial sea under its sovereignty and its exclusive economic zone as determined by its domestic law, consistent with Pa rt V of the United Nations Convention on :he Law of the Sea, done on 10 December 1 ge2 (UNCLOS) and its continental shelf as determined by its domestic law, consistent with Part VI of UNCLOS; and

"vessel" means any ship engaged in commercial fisiting or commercial exploitation of marine products on high seas registered or recorded with a Party and entitled to fly its flag.

56 Secti on II

Criteria for Originating Goods

Article 2: General Requirements

Except as otherwise provided in this Annex, a good shall originate in the territory of a Party where:

(a) the good is wholly obtained or produced in the territory of one or both Parties. as defined in Article 4 of this Annex;

(b) each of the non-originating materials used in the production of the good undergoes a change in tariff classification as set out in Appendix I of this Annex as a result of production occurring entirely in the territory of one or both Parties, or the good otherwise satisfies the requirements of that Appendix where no change in tariff classification is required, and the good satisfies all other requirements of this Annex; and

Article 3: Accumulation

For the purpose of the origin requirements, materials or products originating in the territory of a Party, incorporated in particular goods in the territory of the other Party, shall be considered as goods originating in the Party where final production takes place.

Article 4: Wholly Produced or Obtained Products I The following shall be considered as wholly produced or obtained in the territory of a Party:

(a} minerals and other non-living natural resources extracted in or taken from the territory of one or both Parties;

(b) plants and plant products harvested in the territory of one or both Parties:

(d) goods obtained from live animals in the territory of one or both Parties;

(e) goods obtained from hunting, trapping, fishing or aquaculture including mariculture, in the territory of one or both Parties;

57 (t) tlsh, shellfish or other marine life taken from the sea, seabed or subsoil outs·de the territory of one or both Parties by a vessel or a vessel leased by a company established '" the territory of a Party;

(g) goods produced on board a factory ship from the goods referred to 1n subparagraph (f), provided the factory ship Is registered or recorded with a Party, or leased by a company established in the territory of a Party. and entitled to fly its flag;

(h) waste and scrap resul1ing from utilization, consuming or manufacturing operations conducted in the territory of any of the Parties, provided they are Rt only for the recovery of raw materials; and

(i) goods produced in any of the Parties exclusively from the products specified in subparagraphs (a) to (h) above.

Article 5: Processes or Operations Considered as Insufficient to Confer Originating Status

Except as provided for In Article 2, or as specified In a product-specific rule of origin In Appendix I of this Annex, goods shall not be treated as originating, if they are produced by any operation or process which consists only of one or more of the following:

(a) pre$erving operations to ensure that the products rem.-in in goo<;! condition during transport and storage such as airing, drying, refrigerating as well as immersihg in salty or sulphured water or ih water added with other substances. extracting damaged parts and other Similar operations;

(b) dilution in water or in any other substance that will not alter the product's initial characteristics;

(o) simple operations such as removal of dust, sifting, screening, ~orti ng , clas~ifying, grading. matching, washing, painting, husking, stoning of seeds, slicing and cutting;

(d) simple formation of sets of goods;

(e) repackaging either by breaking-up packages or assembling new packages:

(I) simple packing in bottles, cans. flasks, b:~gs , cases, boxes, fixing on cards or boards and all other simple packaging operations;

58 (g) <>ffixing or orinting m<>rks, l<>bcls, logos <>nd other like distinguishing signs on products or their packaging;

(h) simple cleaning. including removal of oxide, oil, paint or other coverings;

(i) simple assembly of parts to constitute a complete article or, disassembly of products into parts. in accordance with General Rule 2a of the Harmonized System;

Gl slaughter of animals;

(k) simple mixing of products, orovided the characteristics of the obtained product are not essentially different from those of the mixed products:

(J) operations which consist solely of welding, soldering, fastening. riveting, bolting and the like or otherwise putting together of finished parts or components to constitute a finished product:

(m) oil application; and

(n) the combination of two or more of the above operations.

Article 6: Accessories, Spare Parts and Tools

An accessory, spare part or tool delivered with the good that forms part of the good's standard accessories, spare parts or tools, Is an origt,ating good. The accessory, spare part or tool is disregarded in determining whether all the non-originating materials used in the production of the good satisfy the requirements se: out in Appendix I of this Annex if:

(a) the accessories, spare parts or t::>ols are not invoiced separately from the good: and

(b) the quantity and value of the accessories, spare parts or tools are customary for the goods.

Article 7: Fungible Materials

For the purpose of detenmlning whether a good is an originating good. if:

(a) originating and non-originating fungible materials are used in the production of a good, the determination of whether the fungible material is originating may be made In accordance with an inventory management method recognized in, or

59 otherwise accepted by, the Generally Accepted Accounting Principles of the Party in Which the production taKes place: and

(b) originatirlg and non-originating fungible goods are physically combined or mixed in inventory at a Party and exported in the same form to the other Party. the determination of whether the good is an originating good may be made ln accordance with an Inventory management method recognized in, or otherwise accepted by, the Generally Accepted Accounting Principles of the Party from which the good is exported.

Article 8: Sets

Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all goods contained in the set qualify as originating goods. Nevertheless, when a set is composed of originating and non-originating goods, the set as a whole shall be regarded as originating provided that the value of the non-originating goods does not e.xceed ten percent of the FOB value of the set.

Article 9: Packages and Packing Materials for Retail Sale

Notwithstanding any provision herein to the contrary, a packaging material or container in which a gcod is packaged for retail sale is disregarded In determining whether:

(a) the non-originating material satisfies the applicable requirements set forth in Appendix I of this Annex: or

(b) the good meets the requirements established in Article 2.

Article 10: Containers and Packing Materials for Transport

Pack,aglng materials and containers in which the good is packed for shipment shall be disregarded in determining whether all the non-originating materials used in the production of the good undergo the applicable change In tariff classification of the said product.

Article 11: Neutral Elements or Indirect Materials

1. "Neutral Elements" or " Indirect Materi als·· mean, goods used in the production, testing or inspection of goods, but not physically Incorporated into the goods., or goods used in the maintenance of buildings or the operation of equipment associated wlth the production of goods, including:

60 (a) energy and fuel:

(b) plant and equipment

(d) parts and materials used In the maintenance of plant, equipment and buildings;

(e) goods which do not enter into the final composition of the product:

(f) gloves, glasses, footwear, clothing, safety equipment, and supplies;

(g) equipment, devices, and supplies used for testing or inspecting the goods;

(h) lubricant grease, compounding material or other matenal used in the production or operation of equipmer t or buildings; or

(i) catalysts or solvents.

2. Each Party shall provide that an Indirect material shall be considered to be an originating material without regard to where II Is produced and its value shall be the cost registered in the accounting records of the producer of the export product

Article 12: Direct Transport, Transit and Trans-shipment

1, In order for goodii to benefit from the preferential :ariff treatment provided under this Agreement, they shall be subject to direct consignment from the exporting Party to the importing Party.

2. For the purpose of paragraph 1, the follow1ng shall be considered as direct consignment;

(a) goods transported without going through third countries;

(b) goods transported In transit through one or more third countries, with or without transshipment or temporary storage, under the surveillance of customs authorities of such countries, provided that:

I. the transit is justified by geographical reasons or by considerations related to International transport requirements:

il. they <~re not intended for domestic trade or consumption In the transit country; and

61 Iii. they do not undergo during transportation or storage any operation other than unloading, reloading or any operation necessary to preserve them In good condition.

3. The importer shall suoply evidence to the customs authority of the importing country that the conditions set out in paragraphs 1 and 2 have been fulfilled by the presentation of:

(a} a single transport document covering the passage from the exporting country through the country of transit: or

(b} a certificate issued by the customs authority of the country of transit

i. giving an exact description of the products;

ii. stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and

iii. certifying the conditions under which the products remained in the transit country; or

Section Ill

Proof of Origin

Article 13: Certification of Origin

1. In order for the products to benefit from the preferential treatment contemplated under this Annex, the Parties have established a single certificate of Origin for the declaration of origin as set out in Appendix II of this Annex.

2. The Certificate of Origin, referred to in paragraph 1, is the document that certifies that products meet the origin requirements. The certificate is valid for one year from the date of issue.

~ The Certificate of Origin shall include:

(a) a declaration by the exporter or a final producer that lhe origin requirement prescribed in this Appendix has been met and I 62 (b) a certificate by the certifying authority of the exporting country that the declaration by the exporter or the final producer is accurate.

4. Where the exporter Is not the final producer of the goods or products, the exporter shall present the declaration of origin to the certifying authority.

5. In every case the Certificate of Ongin shall be prepared by an exporter in the country of final production.

6. The competent authority of the exporting Party shall carry out such control as is necessary to permit the certification provided for in this Article and shall confirm all the data set out In the Certificate of Origin.

7. The Certificate of Origin shall have affixed the signature of an official notified by the certifying authority of the exporting Party pursuant to Article 14.

8 The date of the Certificate of Origin may not precede that of the relevant commercial invoice.

Article 14: The Functions and Obligations of the Certifying authority to carry out Certification

1. The certifying authority of the Parties requ1red to carry out Certification will:

(a) verify the accuracy of the declaration presented to them by the final producer or the exporter by way of systems or procedures which ensure the accuracy of the data: and

(b) provide to the other Party the administrative co-operation required for the control of documentary proof of origin.

2. The certifying authority of the Parties will, no later than lllirty (30) days after entry into force of this Agreement, transmit through, in the case of Panama to tie Ministry of Commerce and Industry or its successor and in the case of Trinidad and Tobago to the Ministry responsible for trade and industry and Agreement Coordinator. the approved list of the certifying authority to issue the certificates mentioned in this Annex, along with a list of authorized signatories, the authorized signatures and the stamps of the authorized bOdieS.

3. Any changes to such listings shall enter into force thirty (30) days after receipt of notification.

63 Article 15: Obligations Relating to Importation

1. Each Party shall require an Importer In its territory that claims tariff treatment according to the Annexes A and B of this Agreement for a good Imported Into Its territory from the territory of the other Party to:

(a) make a written declaration In the importation document established according to their legislation, based en a Certificate of Origin, that the good qualifies It as an originating good;

(b) have the Certificate of Origin at the time of the declaration referred to in paragraph (a); and

2. Each Party shall provide that. if an importer in its territory fails to comply with the requirements established in this Annex, it will be denied the tariff reduction for goods imported from the territory of the other Party.

3. Each Party shall prov1de that an importer claiming preferential tariff treatment for a good imported into the Parties territory shall maintain, for a period of five (5) years after the date of Importation or the good, a Certificate of Origin or other Information demonstrating that the good qualifies as originating, and other documents that the Party may require relating to the importation of the good.

Article 16: Refund of Customs Duty

Each Party shall provide that, in those cases in which no preferential tariff treatment is requested for an imported good into the territory of the other Party that qualifies as originating, the Importer of the good could request the refund or the customs duties paid in excess as not having given preferential tariff treatment to the goods, within no longer than a year, since the date of importation, provided that the application be accompanied by:

(a) a written declaration stating that the goods qualified as originating at the time of importation;

(b) the Certificate of Origin; and

54 Article 17: Obligations Relating to Exportation

1. Each Party shall make provisions to ensure that their exporter or producer completes and signs a Certificate of Origin and deliver a copy of ihe Certificate to the customs authority upon request.

2. Each Party shall prescribe that an exporter or producer having made a declaration on the Certificate o1 Origin in accordance with Article 13. and who has reason to believe that the Certificate of Origin contains incorrect information, shall promptly notify in wnting, any change which may affect the accuracy or validity of the Certificate of Origin or written declaration to:

(a) all persons who have received the certlficate;

(b) their certifying authority; and

Art.icle 18: Mutual Assistance

In order to ensure the proper application of this Annex, the Parties, shall assist each other, through the competent authority, in checking the authenticity of the Certificate of Origin, and the correctness of the Information given in this document.

Article 19: lnfonmation exchange and confidentiality

Any information communicated in whatsoever form pursuant to this Annex shall be of a confidential or restricted nature, depending on the rules applicable in each of (he Parties. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to similar information under the relevant laws of the Parties that received it.

Article 20: Requirement to maintain Records and Documents

1. Each Party shall require the exporter or final producer who completes and signs a Certificate of Origin to keep all the records and documents pertaining to tne origin of the goods for five (5} years from the date of the Certificate and to produce these records and documents as requested by the competent authority, in accordance, with national legislation.

2. The records related to the ori9in of the goods tor which preferential tariff tteatment was claimed in the territory of the other Party include those referring to:

55 (a) any procurement, cost, value and payment of all goods including materials indirectly used in the production of goods exported from the territory: and

(b) the production of goods In the manner In which such goods are exported from Its territory

3. The Cerllfymg authority of the exporting Party wh1ch Issued the Certificate of Origin shall maintain all documentation relating to the issuance of the Certificate for a period of five (5) years as of the date the Certificate was issued.

Section IV

Control and Verification of Origin Article 21 : Origin Verification

1. For purposes of determining whether goods imported into its territory from the territory of the other Party qualify as originating goods, the importing Party may conduct a verification procedure in the following order as required:

(a) the submission to the competent authority of the exporting Party of requests for Information Including written questionnaires to be completed by exporters or producers of the terrttory of the other Party;

(b) verificatio:1 visits to the premises of an exporter or producer in the territory of the other Party to examine the records and documents and inspect the premises used in the production of goods; and

2. Prior to conducting e verification procedure pursuant to paragraph 1, a Party shall notify the customs authority of the exporting Party of its intention to carry out a verification. Within fifteen (15) days of receipt of this notffi ct~ti on , the customs authority of the exporting Party shall notify the exPorter and/or the producer of the goods.

3, The verification procedure shall commence from the first written and electronic request for information. Including questionnaires, from the competent authority of the importing Party to the competent authority of the exporting Party. In order to submit the information pursuant to paragraph 1(e), the competent authority of the exporting Paoty shall provide the requested Information to the competent authority of the importing Party within thirty (30) days from the date of receipt of the electronic request. Within this period, the exporter may, through the competent authority of the exporting Party, subm~ a written

66 and electronic request to the importing Party for an extension, which the competent authority of the Importing Party may extend for no longer than thirty (30) days.

4. Prior tc conducting a verification visit. pursuant 1o paragraph 1(b). a Party shall through Its competent authority provide a maximum of thirtY (30) days notice in writing, to the competent· authority of the exporti'lg Party. of its Intention to carry out such a visit. Within fifteen (15) days of dispatch of this written not~ication , the competent authority in the exporting Party shall notify the exporter and/or the producer of the goods.

5. The written notification referred to in paragraph 4. shall include:

(a) the identity of the designated entity issuing the notification;

(b) the name of the expo.rter or producer whose premises are to be visited;

(d) the object and scope of the verification visit, including specific reference to the goods which are the subject of the verification;

(e) the names and designation of the officials who will carry out the visit: and

(f) ttle legal basis for the verification visit.

6. The competent authority of the importing Party shall obtain the written consent of the exporter or producer of the goods whose premises are to be visited. Within fifteen ( 15) days of receipt of writtefl consent of the exporter or producer of the goods whose premises are to be visited, the competent authority of the exporting Party shall notify the competent authority of the importing Party and provide this written consent to the competent authority of the importing Party.

7. A Party may deny preferential tariff treatment to an imported good where:

(a} the exporter, producer. or importer fails to respond to a written request for information or questionnaire within a reason;;~ble period, as established in the importlr.g Party's law;

(b) after receipt of a written notification for a verification visit to which the Parties have agreed, the exporter or producer does not provide its written consent within a reasonable period, as established by the importing Darty's law: or (c) the Party finds a pattern of conduct indicating that an importer, exporter, or producer has provided f.alse or unsupported declarations that a good imported Into its territory is an originating good.

67 8. The competent authority of the exporting Party may, at the request of the Party carrying out a verification visit pursuant to paragraph 1 (b), call on the producer or the exporter to make available, inter alia, relevant documentation and accounting records: and permit inspection of matenals, production facilities and processes.

9. Where a verification visit has been notified, any modification of the information referred to in this Article shall be notified in writing to the competent authority of the exporting Party, who in tum shall immediately notify the modifications to the producer or the exporter. Such modifications shall be notified by the Importing Party no later than fifteen (15) days after the initial notification.

1 0. Each Party shall provide that, where its c,ompetent authority receives notification of the intention to carry out a verification visit, the competent authority may, within fifteen (15) days of receipt of the notification, inform the competent authority of the other Party, in writing, of its Intention to postpone the proposed verification visit for a period not exceeding thirty (30) days from the date of such receipt or for such longer period as the Parties may agree. The verification visit may only be postponed once.

11. A Party may not refuse preferential tariff treatment to goods based exclusively on the postponement of the verification visit pursuant to paragraph 10.

12. The Parties shall permit an exporter or a producer whose goods are :he subject of a verification visit to designate two observers to be present during the visit. The said observers shall not participate in a manner other than as observers. The failure of the e~porter or producer to designate observers shall not result in the postponement of the visit.

13. The procedure to verify origin performed by the competent authority of the importing Party, as set out in this Article, shall be completed within a maximum term of three hundred and sixty-five (365) days. No!Y.1thstanding the above, in cases duly justified, such term may be extended for one time ooJy as the Parties may agree.

Article 22: Findings of the Verification

1. The Party conducting a verification shall provide the exporte· or producer whose goods are the subject of the verification with a written determination of whether or not the goods qualify as originating goods, including findings of fact and the legal basis for the determination, within twenty-one (21) days of the conclusion of the verification exercise.

68 2. Each Party shall provide that. If within the terms set out in paragraph 1 Its competent authority does not issue the findings of the origin determination, the good or goods subject to the origin verification shall have the right to preferential tariff treatment

3. Each Party shall provide that where Its competent authority, at the conclusion of the verification procedure as set out in Article 21 , determines that a certain good imported into its territory does not qualify as an originating good, the Party's determination shall not become effective until it notifies its determination in writing to both the importer of the good and the competent authority of the exporting Party Upon the dispatch of such notification the importing Party may deny tariff treatment in aeeordanoe with Annexes A and B of this Agreement, to goods which would have been the subject of such determination.

4. If a Party denies preferential tariff treatment to a good, pursuant to a determination made under the preceding paragraph, it shall postpone the effective ·date of the denial for a period not exceeding ninety (90) days where the importer oi the good. or the exporter who made the declaration on the Certificate ot Origrn for the good, demonstrates it has relied in good faith to the detriment on the tariff classification or value applied to such materials by the customs authority of the Party whose territory the good was exported.

Article 23: Guarantee of Payment of Revenue

1. In no case shall the customs authorities of the Parties interrupt an import procedure of the products covered by a Certificate of Origin. However, the customs authority of the importing Party, in addition to requesting the appropriate additional information ftom the competent authority of the exporting Party, rnay adopt any action it deems necessary to safeguard its fiscal interests.

2. The customs authority of the importing Party shall take appropriate action with respect to any financial security given to protect the fisca l interest based on the determination of the verification.

Article 24: Appeals

Each Party shall establish procedures for the review of decisions by the relevant authorities regarding the origin verification procedures.

Article 25: Penalties

Each Party, in its legislation, shall provide penalties tor breaches of the provisions of this Annex which shall be similar to those applied for breaches of •ts laws and regulations in similar circumstances.

69 AppendiX I

Specific Rules of Origin

General Interpretative Note

1. A requirement or a change in tariff classincatlon applies only to non-originating materials.

2 Where ::1 specific rule of origin is defined using the criterion of ::1 ch;tnge in t::~riff classification, and it is written to exempt tariff items at the level of a Chapter, heading or subheading of the Harmonized System, it shall be construed to mean that the materials corresponding to such tariff items must be originating for the good to qualify as originating

3. When a specific rule of origin Is defined using the criterion of change in tariff classification. and the terms "within these subheadings" or "within this subheading" are used, it shall be construed that any production process confers origin., except for those processes set out un!'lef Article 5 of Annex c.

4. When a head1ng or tariff subheading Is sub[ect to optional specific rules of origin it is sufficient to comply with one of them.

HS CODE Rules of Origin for Rules of Origin for Panama's Products Trinidad ancj Tobago's Products

-Chapter 1 Live Animals

01 .04. 01.05 All animals In Chapter 1 should be wholly obtained. Chapter 2 Meat and Edible Meat Offal

02.02-02.10 Manufacture in which all the materials of Chapter 2 used must be wholly obtained. Chapter 3 Fish and Crustaceans, Molluscs and other Aquat.lc Invertebrates

03.02- 03.04 Manufacture in which all the materials used must be wholly obtained, allowmg the Uie of non-originating fry.

70 f!S CODE Rules of Ortgln !'Or F.Mes ~f Origin for Panama's Products Trinidad and Tobago's Products

0305.41 A change from any other chapter, allowing the use non- originating salmon ot sub- heading 0303.29.

0305.59 Manufacture in which all the ma.terials used must be wholly obtained, allowing the use of non-originating fry. 03.06-03.07 Manufacture in which all the materials used must be whollY obialned, allowing the use of non-originating fry. Chapter 4 Dairy Produce; Birds' Eggs; Natural Honey; Edible Products of Animal Origin, not Elsewhere Specified or Included

0400 A change to 04.06 from any other chapter allowing the use of materials from 0406.90.

0407.00 Manufacture in which all the materials used must be wholly obtained.

Chapter 5 Products of animal origin, not elsewhere specified or included

051 1.99 A change to sub-heading 051 1.99 from any other chapter. Chapter 6 Live Trees and other Plants; Bulbs, Roots and the like; Cut Flowers and Ornamental Foliage

06.03-06.04 Manufacture in which all the materials used must be wholly obtained.

71 HS CODE Rules of Origin for R.ules of Origin for Panama's Products Trinidad and Toba~o's Products

Chapter 1 Edible Vegetables and Certain Roots and Tubers

07.04. 07.14 Manufacture in which all the materials used must be wholly obtained. Chapter 8 Edible Fruit and Nuts; Peel of Citrus Fruit or Melons

08.01 Manufacture In which all the materials used must be wholly obtained. 08.07 Manufacture in which all the materials used must be wholly obtained. Chapter 9 Coffee, Tea, Mate and Spices

0904.20 A change to sub-heading 0904.20 from any other sub- heading. 0910.10 Manufacture in wnich all the materials used must be wholly obtained. Chapter 10 Cereals

1005.90 Manufacture in which all the materials used must be wholly obtained. Chapter 11 Products of the Milling Industry; Malt; Starches; insulin; Wheat Gluten

11.01 Manufacture in whiCh all the materials used must be wholly obtained. Chapter 14 Vegetable Plaiting Materials; Vegetable Products not Elsewhere Specified or Included 1404.90 Manufacture in which all the materials used must be wholly obtained.

12 HS CODE Rules of Origin for Rules of Origin for Panama's Products Trinidad and Tobago's Products

Chapter 15 Animal or Vegetable Faw and Oils; and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes

15.02 Manufacture in which all the materials used must be wholly obtained. 15.04 Manufacture in which all the materials used must be wholly obtained. 1511.90 Manufacture In which all the materials used must be wholly obtained. Chapter 16 Preparations of Meat, of Fish or of Crustaceans, Molluscs or other Aquatic Invertebrates

16.03 A change to heading 16.03 from any other chapter 1604.11 A change tc sub-heading 1604 11 from any other chapter. 1604.19-1604.20 A change to sub-heading 1604.19·1604.20 from any other chapter. 1605.20 A change to sub-heading 1605.20 from any other chapter. 1605.90 A change to sub-heading 1605.90 from any other chapter. Chapter 17 Sugars and Sugar Confectionery

'·701 .99 Manufacture in which all the materials used must be wholly obtained.

73 HS CODE Rules of Orfgln for Rules ~f Origin for Panama'$ Products Trinidad and Tobago's Products

1704.1 0 A change to sub-heading 1704.10 from any other I heading. Chapter 18 Cocoa and Cocoa Preparations

18.04 A change to heading 18.04 from any other heading. 1806.10 A change to sub-heading 1806.10 from any other heading, except heading 18.03. 1806.20 A change to sub-heading 1806.20 from any other heading, except heading 18.03. 1806.32 A change to sub-heading 1806.32 from any other heading, except heading 18.03. 1806.90 A change to sub-heading 1806.90 from any other heading, except heading 18.03. Chapter 19 Preparations of Cereals, Flour, Starch or Milk; Pastrycooks' Products

1904.20 A change to sub-heading 1904.20 from any other heading. 1905.32 A change to sub-heading 1905.32 from any other heading. 1905.90 A change to sub-heading 1905.90 from any other heading.

74 Hs eoo~ Rule.s of Origin for Rules of Origin for Pana:ma's Products. Trinidad and Toba-go's PrOducts

Chapter 20 Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants

2005.51 A change to subheading 2005.51 from any other chapter. 2008.11 A change to subheading 2008.. 11 from any other heading. 2008.19 A change to subheading 2008. 19 from any other heading. 2008.30 A change to subheading 2008.30 from any other heading. 2008.99 A chanQe to subheadinQ 2008.99 from any other heading. 2009.12 - 2009.19 A change to subheadings 2009. 12 - 2009.19 from any other chapter. except from heading 17.01. 2009.21 A change to sub-heading 2009.21 from any other chapter. 2009.31 A. change to sub-heading 2009.31 from any other chapter. 2009.41 A change to sub-heading 2009.41 from any other chapter. 2009.49 A change to sub-heading 2009.49 from any other chapter. 1.2009.50 A change from any other chapter. except from heading 07.02, 20.02.

75 H$ CODE Rule$ of Origin for Rule3 of Origin for Panama'·s Proc'luctlY Trinidad and Tobago·~ I Products

' 2009.71 A change to sub-headmg 2009.71 from within these sub-heading. except from heading 17.01 . 2009.80 A change to sub-heading 2009.80 from within these sub-heading, except from heading 17.01 2009.90 A change to sub-heading 2009.90 from any other .sub- heading excluding the use of non originating orange, grapefruit, and pineapple concentrates'' Chapter 21 Miscellaneous Edible Preparations

2102.30 A change to sub-heading 2102.30from any other heading. 2103.10 A change to sub-heading 2103.10 from any other heading. 2103. 30 A change to subheading 2103.90 withi, this sub- heading or from any other heading. 2104.10 A change to sub-heading 2104. 10 from any other he.ading. Chapter 22 Beverages, Spirits and Vinegar

2201 .10 Production in which all the Production in which all the materials used are wholly materials used are wholly produced. produced. 2201 ..90 Production in which all the materials used are wholly produced.

76 HSCODE Rules of Origin for Rules of Ori gin for l=>anama's l=>roduct:s Trinidad and Tobago's Products

22.06 A change to heading 22.06 from any other heading. 2208.90 A change to sub-heading 2208.90 from any other haading. Chapter 23 Residues and Waste from the Food Industries; Prepared Animal Fodder

2301.20 A change to sub-heading 2301.20 from any other chapter. Chapter 25 Salt; sulphur; e arths and stone; plastering materials, lime and cement

2501 00 A change to sub-heading 2501 .00 from any other chapter. Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

2708.1 0 Products under this heading shall be deemed to originate in the country where all the materials are wholly produced or obtained. 2710.19 A change to lubricating oils in A change to heading 27.10 subheading 2710. 19 within from any other heading. this subheading; or a change in any other goods in subheading 2710.1 9 from any other heading. 2713.20.2713.90 A change to sub-heading 2713.20-27 13.90 from any other heading. 2714.10- 2714.90 Products under this heading shall be deemed to originate 'in the country where all the materials are

77 HS CODE Rules of Orlgin for Rules of Origin for Panama's ProductS Trinidad and Tobago's Product's

~ wholly obtained or ent

2715.00 A change to heading 27.15 from any other heading. Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

2804.10-2804.40 A change to sub-heading 2804.10- 2804.40 from any other heading, 2824.10 A change to sub-heading 2824.10 from any other su.b- heading. 28'33.22 A change to subheading 2833.22 from any other sub- heading. Chapter 30 Pharmaceutical products 3004.20 A change to sub-heading 300420 from any other heading. Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other ma.stics; inks 3204.13 A change to subheading 3204.13 from any other sub- heading. 3210.00 A change to heading 32.1 0 from .any other heading. 3212.90 A change to heading 32.12 from any other heading. 3215.19 A change to sub-heading 3215.19 from any other heading.

7R HS CODE Rules of Origin for Rules of Origin for Panama's Products Trinidad and Tobago's Products

Chapter 33 Essential oils and resinoids, perfumery, cosmetic: or toilet preparations

3304.30 A change to heading 33.04 from any other heading. 3304.91 A change to sub-heading 3304.91 from any o!her heading. 33 05-33.06 A change to he;:~d l ngs 33.05- 33.06 from any other heading. 33.07 A change to heading 33.07 from any other heading. Chapter 34 Soap, organic: surface-active agents, washing preparations., lubrication preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, "dental waxes" and dental preparations w ith a basis of plaster

3402.20 A change to sub-heading 3.o10220 from any other subheading. 34.05 A change to heading 34.05 from any other heading. 34.06 A change to heading 34.06 from any other heading. Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

3605.00 A change to heading 36.05 from any other heading, except from wooden match spllnts oi subheading 4421 .90. Chapter 38 Miscellaneous chemical products

3808.91 A change to subl'Jeading 3808.91 from any other subheading.

79 HSGODE Rules of Origin tqr R.ules of Origin ft>r Panama's Pro!lucts Trinidad and Tobago's Products

Chapter 39 Plastics and articles thereof

3917.21 - 3917.32 A change to sub-heading A change io sub-heading 3917.21 - 3917.32 from any 3917.21-3917.32 from other heading. any othe.r heading. 39.20 A change to heading 39.20 from any other heading. 3921.90 A change to sub-heading 3921.90 from any other heading. 3923.10 A change to sub-heading 3923.10 from any other heading. 3923.21 A change to sub-heading 3923.21 from any .other heading, 3923.29 A change to sub-heading 3923.29 from any other heading. 3923.30 A change to sub-heading A change to sub-heading 3923.30 from any other 3923.30 from any other heading. heading. 3923.50 A change to sub-heading A change to sub-heading 3923.50 from any other 3923.50 from any other heading. heading. 3923.90 A change to heading 3923.90 from any other heading. 3924.10-3924.90 A change to sub-heading A change to sub-heading 3924.10 - 3924.90 from any 3924.10 - 3924.90 from other heading. any other heading. 3925.10-392.5.90 A change to sub-heading A change to sub-heading 3925. 10·3925.90 from any 3925.1 0·3925. 90 from any oiher heading. other heading. 3926.1 0-3926.90 A change to sub-heading A change to sub-heading 3926.10 -3926.90 from any 3926.1 o -3926.90 from any other heading. other heading, HS CODE Rules of Ongin tor Rules ofOrigfn for Panama's Products Trinidad and Tobago's Products

Chapter 44 Wood and articles or wood; wood charcoal

4407.29 A change to sub-heading 4407.29 from any other heading. 4409.29 A change to sub-heading 4409.29 from any other heading. 4421 .90 A change to sub--heading 4421 .90 from any other heading. Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard

48.02 A change to sub-heading A change to sub-heading 48.02 from any other heading. 48.02 from any other heading. 4810.99 A change to sub-heading 4810.99 from any other heading. 4817.10. A change to sub-heading 4817.10 from any other heading. 4818.40 A change to sub-heading 4818.40 from any other heading. 4818.90 A change from sub-heading 4818.90 from any other heading. f-:i81s.2o A change to sub-heading 4819.20 from any other chapter. 4819.50 A change to sub-heading 4819.50 from any other heading. 4819.60 A change to sub-heading 4819.60 from any other r.eading.

51 HSCODE Rules of Origin for Rules of Origin for Panama's Products Ttinidad and Tobago's Products

4820.30 A change to sub-heading 4820.30 from any other heading. 48.21 A change to heading 48.21 A change to heeding 48.21 from any other heading. from any other heading. 48.23 A change from heading 48.23 A change from heading from any other heading. 48.23 from any other heading. Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

4901 .SS A change to sub-heading 4901.99 from any other chapter. 4902.90 A change to sub-heading 4902.90 from any other chapter. 1-4905~91 A change to sub-heading 4905.91 from any other chapter. 490890 A change to sub-heading 4908.90 from any other chapter. 4910.00 A change to sub-heading A change to heading 49.1 0 4910.00 from any other from any other chapter. chapter. 49.11 A change to heading 49.11 from any other chapter. Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted

61.04 A ch<~nge to heading 61.04 from any other chapter, provided that the go:::>d Is cut or knit to shape and sewn or otherwise assembled in the territory of a Party.

82 HSCODE Rules of Origin·for Rules of Origin for Panama'~ Products Trinidad ~ll~ Tobago's Products

61.05 A change to heading 61.05 from any other chapter, provided that the good is cut or knit to shape and sewn or otherwise assembled in the territory of a Party. 61.07 A change to heading 61.07 I from any other chapter, provided that the good Is cut or knit to shape and sewn or otherwise assembled in the territory of a Party. I 61 .08 A change to heading 6.1.08 irom any other chapter, provided that the good is cut or knit to shape and sewn or otherwise assembled in jhe territory of a Party. 61.09 A change to heading 61 .09 Production from non- from any other chapter, originating yarn. provided that the good is cut or knit to shape and sewn or otherwise assembled in the territory of a Party. 61.15 A change to heading 61.15 from any other chapter. provided that the good is cut or knit to shape and sewn ot otherwise assembled in the territory of a Party. Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted - 6202.1 2 A change to sub-heading 6202.12 from any other chapter, provided that the good is cut or knit to shape and sewn or otherwise

8.3 ~SCOOE Rules of Origin for Rul!?s of'Origin for Panamll's ProductS Trinidad and Tbb~o's Products

assembled in the territory of a Party.

62.03 A change to heading 62.03 from any other chapter, provided that the good is cut or knit to shape and sewn or otherwise assembled in the territory of a Party. 62.04 A change to heading 62.04 from any other chapter, provided that the good is cut or knit to shape and sewn or otherwise assembled in the territory of a Party. 62.07 A change to heaoing 62.07 from any other chapter. provided that the good is cut or knit to shape and sewn or otherwise assembled in the territory of a Party. 62.08 A change to he

84 HSCODE Rul~ of Origin for Rules of Origin for Pa!fama's Products Trini dad aod·Tobago's Products

6211"12 A change to sub-heading 6211 .12 from any other chapter, provided that the good is cut or knit to shape and sewn or otherwise assembled in the territory of a Party.

52.12 A change to heading 62.12 from any other chapter. provided that the good is cut or knit to shape and sewn or otherwise assembled in the territory ofa Party. Chapter 63 Other made up textile articles; sets; worn clothing and work textile articles; rags

63.02 A change to heading 63.02 from any other chapter. 6304.92 A change to sub-heading 6304.92 from any other chapter.

6306.19 A c.hange to sub-heading 6306.19 from any other chapter.

Chapter 64 Footwear; gaiters and the like; parts of such articles

6404.19 A change to sub-heading 6404.19 from any other chapter. 6804.22 A change to heading 68.04 from any other c)"lapter. 6810.11-6810.99 A change to heading 6810.11-6810.99 from any other chapter.

85 HS CODE RUles of Origm for Rules of Origi n for Panama's Products Trinidad and Tobago's Products

Chapter 69 Ceramic products

6904.10 A change to sub-heading 6904.10 from any other chapter. 6904.90 A change to sub-heading 6904.90 from any other chapter. 6905.1 0 A change to sul>heading 6905. 10 from any other chapter. 6905.90 A change to sub-heading 6905.90 from any other chapter. 6907.10 A change to sub-heading 6907.10 from any other chapter. 6908.10 A change to sub-heading 6908.10 from any other chapter. 6913.90 A change to sul>heading 6913.90 from any other chapter. Chapter 73 Articles of iron or steel

7308.30 A change to sut>-heading A change to sut>-heading 7308.30 from any other 7308.30 from any other heading. heading. 7308.90 A change to subheading 7308.90 from any other head·ng. 73.09 A change to heeding 73.09 from any other heading. 73.11 A change to heading 73.11 from any other heading.

86 HSCODE Rules of Origin for Rules of Orrgin for Panama's Products Trinidad and Tobago's Products

7312.90. A change to heading 73.1 2 from any other heading, except from head•ng 72.03 and 72.04. 7313.00 A change to sub-heading 7313.00 from any other heading. 7314.!50 A change to sub-heading 7314.50 from any other heading. 7318.15 A change to sub-heading 7318. 15 from any other heading. 7323.10 A change to sub-heading 7323. 10 from any other chapter. Chapter 74 Copper and articles thereof

7404.00 A ·change to sub-heading 7404.00 from any other chapter. Chapter 76 Aluminum and articles thereof

7610.10 A change to sub-heading 7610.10 from any other chapter. 7612.90 A ehange to sub-heading 7612.90 from any other heading. Chapter 78 Lead and article·s thereof

7801.10 A change toheading 78.01 from any other heading. 7801.91 A change to heading 78.01 from any other heading.

87 HSCODE Rules of Origin for Rules of Origin for Panama's Products Trinidad and Tobago's Products

Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

8206.00 A change to heading 82 .06 from any other heading. Chapter 83 Miscellaneous articles of base metal

8309.90 A change to heading 8309.90 from any other heading. Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

8414.80 A change to sub-heading 841 4. 80 from any other subheading. 8418.30 A change to sub-heading 8418.30 from any other subheading. 8418.40 A change to sub· heading 8418.40 from any other subheading. -· - 8418.50 - A change to sub-heading 8418.50 from any other sub- heading. 8443.99 A change to sub-heading 8443.9g from any other sub-heading. Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television Image and sound recorders and reproducers, and parts and accessories of such articles

8503.00 A change to sub-heading 8503.00 from any other heading. 8504.21 A change to sub-heading 8504.21 from any other sub- heading.

88 HS CODE Rules of Origin for Rules of Origin for Panama's Products Trinidad and Tobago's Products

8504.22 A change to sub-heading 8504 22 from any other sub- heading. 8504.31 A change to sub-heading 8504.31 from any other sub-heading. 8504.50 A change to sub-heading 8504.50 from ~ny other sub-heading. 8537.10 A change to heading 85.37 from any other heading, 8544.42 A change to heading 85 44 from any other heading. 8548.10 A change to heading 8548.10 A change to subheading from any other heeding. 8548.10 from any other heading. Chapter 87 Vohlclos other than railway or tramway rolling-stock, and parts and accessories thereof

8707.90 A change to sub-heading A change to sub-heading 8707.90 from any other 8707.90 from any other heading. heading. 8716.80 A change to sub-heading A change to sub-heading 8716.80 from any other 8716.80 from any other heading. heading. Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or Included; Illuminated signs, illuminated name-plates and the like; prefabricated buildings.

9401.40 A change to sub-heading 9401 .40 from any other heading. 9403.30 A change to sub-heading 9403.30 from any other heading.

89 HSCODE Rules of Origin for Rules of Origin fur Panama's Products Trinidad and Tobago's Products

9403.60 A change to sub-heading 9403.60 from any other heading. 9405.40 A change to sub-heading 9405.40 from any other subheading.

90 Appendix II Certificate of Origin

CERTIFICADO DE ORIGEN I CERTIFICATE OF ORIGIN

ACUERDO COMERCIAL DE ALCANCE PARCIAL ENTRE LA REPUBLICA DE PANAMA Y LA REPUBLICA DE TRINIDAD Y TOBAGO I PARTIAL SCOPE TRADE AGREEMENT BETWEEN THE REPUBLIC OF TRINIDAD AND TOBAGO AND THE REPUBLIC OF PANAMA

1. EXPORTADOR I 2. PRODUCTORI 3. IMPORTADOR I EXPORTER'S PRODUCER'S IMPORTER'S Nombre I Name: Nombre I Name: Nombre/ Name:

Direcci6n I Address: Direcci6n I Address: Direcci6n I Address:

No. Registro I No. Registro I No. Registro I Registration Registration Number Registration Number Number

Fax I Fascimile Number Fax I Fascimile Number Fax I Fascimile Number

-Correo-Electr6nico I Correo Electronleo I Correo Electr6nico I E-mail E-mail E-mail

4. CONSIGNATORIO I 5. Forma de Transporte 6. Puerto de Embarque I CONSIGNEE: y ruta I Mode of Port of Shipment Nombre I Name: Transport and Route

Direccl6n I Address:

91 No. Registro I ' 7. Puerto de Destino I 8. Numero y Fecha de Registration Number Port of Discharge Factura Comercial/ Number and Date of Fax f Fascimil~ Numb'er lnvoiC#l

Correo Electronico I E·mail

9. Clasificaci6n 10. Descripci6n de las 11. Cantidad 12. Valor Arancelaria I Tariff Mercancias I Description f Quantity FOB (US$) I Classification of Goods FOB Value (US$)

13. Observaciones I Observations

92 14. Declaraci6n I Declaration: 15. Certificaci6n del Organismo Autorlzado I Certification of Authorised Y o/nosotros declarolamos que las Body mercancias amparadas por esta Declaraci6n se corresponden con Ia Yo certifico Ia veracidad de Ia presente factura comercial antes selialada y declarac16n. Firmo y estampo con el sella cumplen con las Reg las de Origen del Organismo Autorisado en: ~s tiJJuladas ~n el Acuerdo Comercial de Alcance Parcial entre Ia Republica de I certify the accuracy of the current Panama y Ia Republica de Trinidad y declaration I now sign and affix the stamp of Tobago the Authorised Body in:

1/We declare that the goods covered by this declaration corresponding to the above-mentioned commercial invoice I comply with the Rules of Origin under the (Pais I Country) ~ Partial Scope Trade Agreement between ~ the Republic of Trinidad & Tobago and the Republic of Panama Certificado No.ICertificate No: ~

Nombre y Firma del ExportadoriProductor I f Name and Signature of the , Exporteri Producer. Firma Aulorizada I Aut11orised Signature:

,, Lugar y fecha I Place and Date: Lugar y Fecha de Expedici6n I Place and Date of Issue:

Nota: Este formulario no sera considerado valido sr trene tachaduras. correccrones o enmiendas. Quien suminlstre informaciones falsas u obligue a otra persona a hacerlo sera penalizada.

Note: This form will not be considered valid if it has erasures, corrections or amendments. Persons who furnish or cause to be furnished untrue declarations render themselves liable to penalties.

93 PARTIAL SCOPE TRADE AGREEMENT BETWEEN THE REPUBLIC OF TRINIDAD AND TOBAGO ANO THE REPUBLIC OF PANAMA

INSTRUCTIONS FOR FILLING OUT THE CERTIFICATE OF ORIGIN

In order to receive preferential tariff treatmer1t, this Certificate must be completely filled out in a legible manner by the exporter of the goods. This Cef.ificate must be tendered by the importer at the time of importation. P:ease print or type.

Box No 1: Fill in the full Corporate Name, Address, Registration, Facsimile Number and E-Mail Address of the Exoorter.

Box No 2: Fill in the full Corporate Name, Address, Registration, Facsimile Number and E-mail Address of the Company producing the goods. Where the exporter and the producer are the same, the word ' SAME" may be printed in Box No. 2.

Box No. 3: Fill in full Corporate Name, Address, Registration, Facsimile Number and E-mail Address of the Importer.

Box No.4: Enter Consignee's Name, Address. Registration, Facsimile Number and E-mail Address. Where the Importer and the oonsigr ee are the same, the word "SAME" may be printed in Box No. 4.

Box No. 5: Enter mode of Transportation and Route.

Bmr No 6' lndi ~ate Port of ShipmF>nt.

Box No. 7: Indicate Port of Discharge.

Box No. 8: Enter the Number and Date of the Commercial Invoice

Box No. 9: Declare the Customs Tariff Classification of the Harmonised System (HS) at the six digit Level of each good described.

Box No. 1 D: Give full Description of Goods,

Box No. 11 : Indicate the Total Quantity of the Goods to be Exported in Commercial Un its, indicating the type of Commercial Unit in metric measurement.

Box No. 12: Reg ister the FOB Value in US$ of the Goods to be Exported.

94 Box No. 13: This space can be used by the Authorised Body of the Exporting Country as well as by the Exporter, when clarifying or adding Information that is considered necessary.

Box No. 14: This Box must be filled out and signed by the Exporter/Producer or his/her Legal Representative or Agent.

Box No. 15: This Box must be filled out by the Authorised Body which issues this document.

ACUERDO DE ALCANCE PARCIAL DE COMERCIO ENTRE LA REPUBLICA DE TRINIDAD Y TOBAGO Y LA REPUBLICA DE PANAMA

INSTRUCC!ONES rARA LLENAR EL CERT!F!CADO DE ORIGEN

Con el fin de recibir trato arancelario preferencial, este Certificado debera ser llenado en forma legible par el exportador de las mercanclas. Este certificado debe ser presentado par el lmportador al memento de Ia importaci6n. Per favor escriba en letra lmprenta

Casilla No 1: Escriba el nombre complete de Ia Compaflla, Direcci6n, Registro, Numero de Fax y Direcci6n de Correa Electr6nico del Exportador.

Casilla No 2: Escrlba el nombre complete de Ia Com pallia. Direcci6n, Registro. Numero de Fax y Direcci6n de Correa Electr6nico de Ia empresa que produce las mercanclas.

Cuando el exportador y el productor sean Ia misma persona, Ia palabra "MISMO" podra ser escrita en Ia Casilla No 2

Casilla No. 3: Escriba el nombre complete de Ia Compalifa. D1recci6n , Registro, Numero de Fax y Direcci6n de Correa Electr6nlco del I mportador.

Casilla No.4: Escriba el Nombre del Consignatario, Direcci6n, Reg istro, Numero de Fax y Direcci6n de Correa ElectrOnlco.

Cuando el lmportador y el consignatario sean Ia misma persona. Ia palabra 'MISMO" podra ser escrita en Ia Casilla No.4.

9S Casilla No. 5: Escriba Ia forma de Transporte y Ruta.

Casilla No. 6: lndique el Puerto de Embarque.

Casilla No. 7: lndique el Puerto de Destine.

Casilla No.8: Escriba el Numero y Fecha de Ia Factura Comercial.

Casilla No. 9: Declare Ia Clasificaci6n Arancelaria del Sistema Armonizado (SA) a nivel de seis digitos de cada mercancla descrita.

Cas ilia No. 10: Hag a una Descripci6n completa de las Mercancias.

Casilla No. 11: lndique Ia Cantidad Total de las Mercanclas a ser exportadas en Unidades Comerciales. indicando el tipo de Unidad Comercial en el sistema metrico. casilla No. 12:Registrar el Valor FOB en US$. de las Mercanclas a ser Exportadas.

Casilla No. 13: Este espacio puede ser utilizado por Ia Autoridad Competente del Pais Exportador asi como por el Exportador, cuando se considere necesario aclarar o aiiadir informacion.

Casilla No. 14:Esta Casilla debe ser completada y firmada por el Exportador/Productor o su Represeniante Legal o Agente.

Casilla No 15:Esta Casilla debe ser completada por Ia Autoridad Competente cuando expida este documento.

96 ANNEX 0

Dispute Settlement Procedures

Sec;tion I Scope and Objective

Article 1: Objective

The objective of this Annex is to avoid and settle any dispute between the Parties with a view to arriving at a mutually agreed solution.

Article 2: Scope

1. Except as otherwise provided for in this Agreement, any dispute that may arise in connection with the interpretation, application or noncompliance with the provisions of this Agreement. shall be submitted to :he Dispute Settlement Procedures established in this Annex.

2. Any dispute regarding matters arising under this Agreement that are also re.gulated in the a9reements negotiated at the WTO may be settled in accordance w~h this Annex or with the Understanding on Rules and Procedures Governing the Settlement of Disputes of the WTO Oisp1..1e Setttement Unit (DSU) at the discretion of the complaining Party.

3. Once a dispute settlement procedure has been initiatec under this Annex or under the WTO Agreement, the forum selected shall exclude the other for the same subject matter of the dispute·.

4. For the purpose of paragraph 3, a dispute settlement procedure shall be considered initiated under the WTO whenever the complaining Party requests the establishment of a Panel under Article 6 of the DSU. Likewise, a dispute settlement procedure shall be considered initiated under this Annex whenever a Party requests the establishment of an arbitral panel under Article 11 .

Section II Consultations

Article 3: Consultations

1. The Parties shall endeavour to resolve any dispute referred to in Article 2 by entering into consultations in g.Ood faith with the aim of reaching a mutually agreed solution.

96 (8) 2. Consultations shall be conducted, in the case of Panama, by the Chief Office of International Trade Negotiations of the Ministry of Commerce and Industry, and in the case o! Trinidad and Tobago, by the Ministry with responsibility for trade and Industry. or their respect.ive representatives.

Article 4: Request for consultations

The request for consultations shall be submitted to the other Party in writing and shall identify the measure(s) at issue and the reason(s) for the request, as well as provide a brief summary of the legal basis of the dispute. All requests for consultations shall be notified to the other Party, In conformity with Article 22.

Article 5: Consultation Procedure

1. If a request for consultatfon Is made pursuant to Article 4, the Party to which the request Is made shall, unless otherwise mutually agreed, reply to the request within ten ('I 0) days after the date of its receipt.

2. The Parties shall provide sufficient Information as may be reasonably available in order to facilitate the consultations. The proceedings and all information disclosed during the consultations shall remain confidential. The Parties shall treat any confidential or proprietary Information exchanged in the course of consultations in the same manner as the Party providing the information.

3. Consultations shall last no more than thirty (30) days after the date of receipt of the request unless the Parties extend the consultations for a mutually agreed period in order to settle the dispute. Consultations on matters of urgency Including those regarding perishable agricultural goods shall last no more than twenty (20) days from the date of receipt of the request.

Section Ill Alternative Methods of Dispute Resolution

Article 6: Good Offices, Coneillatlon or Mediation

The Part1es may agree :o have recourse to alternative methods of dispute resolution, including good offices. conciliation or mediation They may begin at any time and be terminated at any time.

97 Section IV Intervention of the Commission

Article 7: Request for Intervention of the Commission

1. If consultations fail to settle a dispute within the period established in Article 5(3), the complaining Party may request in writing to the other Party, that a meeting of the Commission be convened with the specific purpose of dealing with the case.

2. The request shall identify the measure(s) at issue and shall state the facts and the legal basis of the dispute, indicating the applicable provisions of this Agreement.

Article 8: Timeframes for Convening Meetings of the Commission

1. The Commission shall me.et within thirty (30) days of the date of receipt of the request referred to in Article 7. In matters of urgency, including those regarding perishable agricultural goods. the meeting of the Commission shall commence within ten (1 0) days from the date of receipt of the request.

2. For the purpose of determining the term mentioned in paragraph 1, the other Party shall notify immediately and no later than five (5) days of the receipt of the request.

Article 9: Consolidation of Requests

The Commission may, by mutual agreement, examine j ointly two or more requests under this Section only when, by their nature, they are related .

Article 10: Role ofthe Commission

1. The Commission shall examine the dispute and give the opportunity to the Parties to present their positions and, rr necessary, to give additional information in order to reach a mutually satisfactory solution.

2. The Commission shall issue its recommendations within thirty (30) days of the date of its first meeting. In matte10 regarding ptlrishable agricultural goods the time period shall be ten (10} days.

98 Section V Arbitral Proceedings

Article 11 : Request for an Arbitral Panel

If the consultations and the Commission procedures fail to settle a dispute within the timeframes established under Sections II and IV respectively of this Annex or such other period as the Partie.s may agree, the Party, which made the request for consultations, may make a written request for the establishment of an arbitral panel. The request shall identify the specific measure(s) at Issue and provide a brief statement of the legal basis for the request. The arbitral panel shall be established and perform its functions in a manner consistent with the provisions of this Annex.

Article 12: Roster

1. No later than three (3) months after the entry into force of this Agreement, the Parties shall establish and maintain a roster of up to nine individuals, three proposed by Panama, three proposed by Trinidad and Tobago and three of whom must not be citizens of either of the Parties. The roster members shall be appointed for a term of five (5) years.

2. Roster members shall:

(a) have expertise or experience In law. International trade, other matters covered by this Agreement. or the resolution of dispute~ arislug und"'' internatlonal trade agreements;

(b) be chosen strictly on the basis of reliability, and sound judgment;

(d) comply with the Code of Conduct set out In Appendix I of this Annex.

Article 13: Composition of Arbitral Panels

1. The arbitral panel shall comprise three members.

2. The Parties shall endeavour to agree on the Chair of the Panel and on the other two panelists within fifteen (15) days of the delivery of the request of the establishment of the Panel. If the Parties are unable to agree on the Chair within this period, within five (5) days the Party chosen by tot shall select the Chair, if not the other Party shall designate one. The designated chair shall not be a national of either Party, nor have his or her usual place of residence in the territory of either Party, nor be employed by either Party, nor have dealt with the matter before the arbitral panel in any capacity.

99 3. Within fifteen (15) days of selection of the Chair. each Party shall select a panelist from the list of panelists proposed b.y each Party.

4. If a Party fails to select its ponelist within such period, the Parties shall choose by let the panelist from among the roster members who are not citizens of that Party.

5. All efforts shall be made to select panelists from the roster. The Parties may, by consent, select individuals not listed on the roster.

6. The date of establishment of the arbitral panel shall be the date on which the Chair is appointed.

Article 14: Rules of Procedures

1. Unless the Parties otherwise agree, the arbitral panel shall conduct its proceedings in accordance with the Rules of Procedure set out In Append!x II of this Annex anq may, after consulting with the Parties, adopt additional procedural rules not inconsistent with this Annex.

2. The Commission may modify the Rules of Procedure.

3. Unless the Parties otherwise agree within seven (7) days from the date of the establishment of the arbitral panel. the terms of reference shall be:

"To examine, in the light of the (e/evant provisions of this Agreement. file matter referred to in the arbitral panel ~quest and to make findings, determinations and recommendations as provided in Article 16 and to deliver the written reports referred to In Articles 16 and 17':

Article 1 S; Experts and Technical Advice

At the request of a Party to the arbitral panel proceedings or on its own initiative, the arbitral panel may seek information and technical advice from any person or body that it deems appropriate provided that the Parties to the arbitral panel proceedings so agree and subject to such terms and conditions as Parties may agree. The arbitral panel shall provide the Parties a copy o.f any information or technical advice submitted and an opportunity to provide comments.

100 Article 16: Initial Report

1. Unless the Parties otherwise agree, the arbitral panel shall base its report on the relevant provisions of this Agreement, on the submissions and arguments of the Parties, and on any other information hefore it pursuant to Article 11>

2. Unless the Parties otherwise agree. the arbitral panel shall. within ninety (90) days after establishment, present to the Parties an initial report containing:

(a) findings of fact, including any findings pursuant to the request under Article 11;

(b) Its determination as to whether the measure at issue is inconsistent with the obligations of thts Agreement; and

(c) recommendations to bring the measure into compliance with this Agreement and the reasonable period of time within which to bring the measure Into compliance.

3. The Parties may submit written comments on the Initial report within fourteen (14) days of its presentation. The arbitral panel may, at the request of a Party, reconsider its report and make any further examination that it considers appropriate after considering such written comments. The final report shallln:::lude a discussion of any comments by the Parties.

Article 17: Final Report

1. The arbitral panel shall present a final report to the Parties. including any separate opinions on matters not unanimously agreed, within thirty (30) days of presentation of the initial report, unless the Parties otherwise ::~gree

2. No arbitral panel may, either in its initial report or its final report, disclose which panelists are associated with the majority or minority of the opinions.

3. The final report of the arbitral panel shall be made publicly available subject to the protection of information designated by either Party for confidential treatment within fifteen (15) days of its delivery to the Parties, unless the Par.ies agree otherwise .

.Article 18: Implementation of Final Report

1. The final report of an arbitral panel shall be binding on the Parties and shall not be subject to appeal. The Party concerned shall implement the decision contained in the final report of the arbitral panel in the manner and within the time-frame that ~ recommends, unless another period of time for implementation is agreed upon by the Parties.

101 2. If, at any time up to thirty (30) days prior to the deadline for implementation determined under paragraph 1, the Party concerned considers that it will require further time to comply with the final report of the arbitral panel, It shall inform the complaining Party of the extra period that it requires, and simultaneously shall enter into negotiations with a view to developing a mutually acceptable compensation for this additional period until it comes into compliance with the final report. The Parties may agree to extend the deadline for implementation determined under paragraph 1 , any time within twenty (20) days prior to the expiry of the deadline for implementation determined previously.

3. Notwithstanding paragraph 2, where the final report of the arbitral panel states that a measure Is not In compliance with this Agreement, the responding Party shall bring Its measure In conformity with the provisions of this Agreement.

4. Where there is disagreement as to the exJstence or consistency with this Agreement of measures taken within the reasonable period of time to comply with the decision of the arbitral panel, such dispute shall be decided through recourse to the dispute settlement procedures in this Annex, including wherever possible by resorting to the original arbitral panel.

5. The arbitral panel shall provide its report to the Parties within sixty (60) days after the date of the referral or the matter to it. When the arbitral panel considers that it cannot provide its report within this trme-frame, it shall inform the Part1es h wnting of the reasons for such delay together with an estimate of the period within which it will submit its report. Any delay shall not exceed a further period of thirty (30) days unless the Parties otherwise agree.

Article 19: Non-Implementation- Suspension of Benefits

1. If the arbitral panel established under Article 18 finds that the measure of the Party concerned is not in compliance w1th the final report of the arbitral panel under Article 17, the Party concerned, if so requested by the complaining Party, shall immediately enter into negotiations with the complaining Party with a view to reaching a mutually acceptable compensation or solution. If no mutually acceptable compensation or solution has been reached within fifteen (15) days after the request of the complaining Party to enter into negotiations, the complaining Party may suspend the application of benefrts of equivalent effect to the responding Party.

2. The suspension of benefits shall last until the responding Party Implements the decision of the arbitral panel's final report or until the Parties reach a mutually satisfactory agreement on the dispute.

102 3. In considering what benefits to suspend pursuant to paragraph 1 the complaining Party may seek to suspend benefits In the same sector(s) as that affected by the measure that the arbitral panel has found to be lnconsis1ent with the obligations prescribed in this Agreement.

4 Upon written request of the Party concerned, the original arbitral panel shall determine whether the level of benefits proposed to be suspended by the complaining Party is not commensurate with equivalent effects pursuant to paragraph 1. If the arbitral panel cannot be established with its original members, the procedures set out in Article 13 5hall be applied.

5. The arbitral panel shall present its determination within sixty (60) days from the request made pursuant to paragraph 4. The ruling of the panel shall be final and binding. It shall be delivered to the Parties and be made publicly available.

6. Any suspension of benefits shall be restricted to benefits accruing to the other Party under this Agreement.

Article 20: Expenses

Each Party shall approve and bear the costs of its member of the arbitral panel and of its representation in the arbitral proceedings. The costs related to the Chairman and any other costs shall be approved by the Commission, and shall be borne equally by the Partie&.

Article 21: Private Rights

Neither Party may provide for a right of action under its domestic law agal!lst the other Party on the ground that a measure of the other Party is Inconsistent with this Agreement.

Section VI General Provisions

Article 22: Communications

All communications between the Parties shall be transmitted In the case of Panama, to the National Direction for the Administration of International Trade Treaties and Trade Defense of the Ministry of Commerce and Industry or Its successor, and In the case of Trinidad and Tobago, to the Permanent Secretary of the Ministry with responsibility for trade and industry, or their respective representatives.

103 Article 23: Confidentiality

Documents and acts related to the proceedings established in this Annex shall be confidential.

Article 24: Abandonment of or Agreement on Claim

1. At any t1me during the proceedings !he complaining Party may abandon its claitn or the Parties may reach an agreement. In either case !he dispute shall be closed. The Commission shall be notified in writing in order to take any necessary measures.

2. A Party is deemed to have abandoned its claim under this Annex if it does not pursue its claim under Article 11 within twelve (12) months of the conclusion of consultations under Section II.

Article 25: Reduction, WaiVer or Extension of Timeframes

Al.l timeframes stipulat ed In this Annex may be reduced. waived or extended by mutual agre.ement of the Parties.

104 Appendix I

Code of Conduct for Arbitrators, Mediators and Conciliators appointed pursuant to the Dispute Settlement Procedures of Annex D of the Partial Scope Trade Agreement between the Republic of Trinidad and Tobago and the Republic of Panama

Definitions

In this Code of Conduct:

"Agreement" means the Partial Scope Trade Agreement between the Republic of Trinidad and Tobago and the Republic of Panama;

"arbitrator" or "member" means a member of an arbitral panel effectively established under Article 13 of Annex D of this Agreement

"assistant" means a person v/ho, under the terms of appoi ntmen~ of a member, conducts research or provides assistance to the member;

"candidate" means an individual whose name is on the list roster referred to in Article 12 of Annex D of this Agreement and who is under consideration for selection as a member of an arb~ral panel under Arti,de 13 of Annex 0 of this Agreement:

"conciliator" means a person who conducts a conciliation in accordance with Article 6 of Annex D of this Agreement;

"mediator" means a person who conducts a mediation In accordance with Article 6 of Annex D of this Agreement;

"proceeding" unless otherwise specified, means an arbitral panel proceeding under this Agreement;

"staff" in respect of a member. means a person under the direction and control of the member other than assistants.

Responsibilities to the process

2. Every candidate or member shall avoid direct and indirect conflicts of interests and shall observe high standards of conduct so that the lntegrtty and lmpanlallty of the dispute settlement mechanism is preserved.

105 Disclosure obligations

3. Prior to confirmation of her or his selection as a member of an arbitral panel a candidate shall disclose any interest, relationship or matter that is likely to affect her or his independence or Impartiality or that might reasonably create an appearance of impropriety or bias in the proceedings. To this end, a candidate shall make all reasonable efforts to become aware of any such interests, relationships and matters. These disclosure requirements shall not extend to the identification of matters whose relevance to the issues to be considered in the proceedings would be insignificant. They shall take into account the need to respect the personal privacy of those to whorr this Code of Conduct applies and shall not be so administratively burdensome as to make it impracticable for otherwise qualified persons to serve on panels.

4. A candidate or member shall communicate matters concerning actual or potential violations of this Code of Conduct to the Commission for consideration by the Parties.

5. Once· selected. a member shall continue to make all reasonable efforts to become aware of any interests, relationships or matters referred to in para.graph 3 of this Code of Conduct and shall disclose them. The disclosure obligation is a continuing duty which re.quires a member-to disclose any such interests, relationships or matters that may arise during any stage of the proceeding. The member shall disclose such interests, relationships or matters by informing the Commiss1on. in writing, for consideration by the Parties.

Duties of members

6. Upon selection a member shall perform her or his duties thoroughly and expeditiously throughout the course of the proceedings, and with fairness and diligence.

7. A member shall consider only those issues raised in the proceedings and necessary for a ruling and shall not delegate this duty to any other person.

8. A member shall take all appropriate steps to ensure that her or his assistant and staff are aware of, and comply with, paragraphs 2, 3, 4, 5, 17 18 and 19 of th's Co::le of Conduct.

9. A member shall not engage in ex parte contacts concerning the proceedings.

106 Independence and impartiality of members

10. A member shall be Independent and impartial and avoid creating an appearance of impropriety or bias and shall not be influenced by self-interest, outside pressure, political considerations. public clamour. loyalty to a Party or fear of criticism .

11 . A member shall not. directly or indirectly, incur any obligation or accept any benefit that would In any way Interfere, or appear to interfere with the proper performance of her or his duties.

12. A member shall not use her or his pos~i on on the arbitra.l panel to advance any personal or private interests and shall avoid actions that may create the impression that others are in a special position to influence her or him.

13. A member shall not allow financial. business, professional, family or social relationships or responsibilities to influence her or his conduct or judgment.

14. A member shall avoid entering into any relationship or acquiring any financial interest that Is likely to affect her or his impartiality or that might reasonably create an appearance of impropriety or bias.

Obligations of former members

15. Former members must avoid actions that may create the appearance that they were biased 1n carrying out their duties or derived advantage from the decision or ruling of the arbitral panel.

16. Former members shall comply with the obligations established in paragraphs 17, 18 and 19 of this Code of Conduct.

Confidentiality

17. No member shall at any time disclose or use any non-public Information concern'ng a proceeding or acquired during a pro.ceeding except ior the purposes of thai proceeding and shall r~ot, in any case, disclose or use any such information to gain personal advantage or advantage fo- others or to adversely affect the interest of others.

107 18. A member shall not disclose an arbitral panel ruling or parts thereof prior to its publication in a.ccordance with this Agreement.

19. A member shall not at any time disclose the deliberations of an arbitral panel, or any member's view.

Expenses

20. Each member shall keep a record and render a final account of the time devoted to the procedure and of her or his expenses. s.uch expenses to be reasonably Incurred.

Mediators and Conciliators

21. The disciplines described in this Code of Conduct as applying to members or former members shall apply, mutatis mutandis, to mediators and conciliators.

108 Appendix II

Rules of Procedures

General provisions

1. For the purposes of this Agreement and this Annex:

"arbitral panel" means an arbitral panel established pursuant to Article 13 of Annex D of this Ag reement;

"complaining Party'' means a Party that requests the establishment of an arbitral panel under Article 11 of Annex D of this Agreement; and

"responding Party" means a Party that has been complained against pursuant to Article 11 of Annex D of this Agreement

Notifications

2. Any request. notice, written submission or other document shall be delivered by either Party or the arbitral panel by delivery against receipt, registered post, courier. facsimile transmission, telex, telegram, electronic mail or any other means of telecommunication that provides a record of the sending thereof.

3. A Party shall provide a copy of each of its written submissions to the other Party and to each of the arbitrators. A copy of the document shall also be provided in electronic format.

4. Minor errors of a clerical nature in any request, notice. written submission or other document related to the arlbitral panel proceeding may be corrected by delivery of a new document clearly indicating the changes.

Initial submissions

5. The complaining Porty shall deliver its in iti:~l written submission no later than twenty (20) days after the composition of the arbitral panel. The responding Party shall deliver its written counter-submission no later than twenty (20) days after the date of delivery of the initial written submission.

109 Operation of arbitral panels

6. The Chair of the arbitral panel shall preside ove~ all of its l'"leetlngs.

7. Except as otherwise provided in these rules, the arbitral panel rnay conduct its own activities by any means. including telephone. facsimile transm1sstons or computer links.

8. The drafting of any report shall remain the exclusive responsibility of the arbitral panel. Only arbitrators may take part in the deliberations of the arbitral panel.

9. Where a procedural q.uestion arises that is not covered by the previsions of this Agreement or these Rules, the arbttral panel, after consulting the Parties, may adopt an appropriate procedure compatible wi1h this Agreeme.1t and thes.e rules. and whieh ensures an equal treatment of ihe Parties.

Replacement of arbitrators

10. If an arbitrator appointed under this Agreement dies., resigl'ls or otherwise becomes unable to act, a successor arbitrator shall be appointed within fifteen (15) days in accordance with the selection procedure as prescribed for the appointment of the original arbitrator and the successor shall have all the powers and duties of the original arbitrator.

11. Where a Party considers that an arbitrator does not comply with the requirements of the Code of Conduct and for this reason should be .-epiaced this Party shall notify the other Party wtthin ten (10) days from the time at which it came to know of the circumstances underlying the arbitrator's violation of the Code of Conduct.

12. If tne Parties fail to agree on the need to replace an arbitrator, any Party may request that such matter be referred to the Chair of the arbitral panel, whose decision shall be final. If the Chair finds that an arbitrator does not comply with the requirements of the Code of Conduct, she or he shall within five (5} days of such finding, select a new arbitrator from the roster of panelists ·who are not citizens of either Party established in accordance with Article 12 of Annex D of this Agreement.

13. Where a Party considers that the Chair of the arbitral panel does not comply with the requirements of the Code of Conduct. this Party shall notify the other Party within ten (10) days from the time at which it came to know of the circumstances underlying the Chair's materia! violation of the Code of Conduct. The Parties shall consult and, if they so agree, replace the Chair in accordance with Article 13(2) of Annex 0 of this Agreement.

110 14. If the Parties fall to agree on the reed to replace the Chair of the arbitral panel. any Party may refer the matter to the Commission, whose decision shall be final. Where the Commission finds that the Chair did not comply with the Code of Conduct, the Commission s11all appoint a new Chair from the roster of panelists who <~r·e not citizens of e~her Party established in accordance with Article 12 of Annex D of this Agreement.

15. The arbitration panei proceedings shall be suspended for the period taken to carry out the procedures provided for in paragraphs 10, 11 , 12, 13 and 14 of this Appendix, and will conclude on the date the replacement is selected.

Hearings

16. The arbitral panel shall fix the date and time of a hearing in consultation with the Parties. The Chair shall notify in writing to the Parfles the date and time of the hearing.

17 . Unless the Parties otherwise agree. the hearing shall be held in the responding Party's territory. The responding Party shall be in charge of the logistical administration of dispute settlement proceedings, In particular the organizaiion of a hearing. unless otherwise agreed.

18. The arbitral panel may convene additional hearings if the Parties so agree.

1.9. All arbitrators shall be present at hearings. No later than ~ve (5) days before the date of a hearing, each Party shall deliver a fist of the n ames of its representatives or advisers who will be attending the hearing. The hearings of the arbitral panels shall be held in closed session. unless the Parties decide otherwise. The arbitral panel shalt conduct the hearing in the following manner: argument of the complaining Party; argument of the responding Party; rebuttal arguments of the Parties; the reply of the complaining Party; the counter-reply of the responding Party. The arbitral panel may set time limits for oral arguments to ensure that each Party is afforded equal time.

20. Withln ten (10) days after the date of the hearing, each Party may deliver a supplementary written submission responding to any matter that arose during the hearing.

21. The arbitral panel shall arrange for a transcript of each hearing to be prepared and delivered within fiVe {5) days from the last date of the hearing to the Parties.

111 Questions in writing

22. The arbitral panel may al any time during the proceed1ngs address quest1ons m writing to one or both Parties. Each Party shall receive a copy of any questions put by the arbitral panel.

23. A Party to whom the arbitral panel addresses written questions shall deliver a copy of any written reply to the other Party and to the arbitral panel. Each Party shall be given the opportunity to provide written comments on the reply within five (5) days after the date of delivery.

Confidentiality

24. Tre Parties shall maintain the confidentiality of the arbitral panel hearings. Each Party shall treat as confidential tlie Information submitted by lhe other Party to the arbitral panel which that Party has designated as confidential. Where a Party to a dispute submits a confidential version of Its written submissions to the arbitral panel. it shall also, upon request of the other Party, provide a non-confidential summary of the information contained In its submissions that could be disclosed to the public. Nothing in these rules shall preclude a Party from disclosing statements of its own positions to the public.

Role of Experts

25. On request of a Party, or on its own Initiative, the panel may seek information and technical advice from a person or body that it deems appropriate, subject to paragraphs 26 and 27 and such additional terms and conditions as the Parties may decide.

26. Before the panel seeks information or technical advice under paragraph 25, it shall notify the Parties of its intention to seek information or technical advice and provide them with an adequate period of time to submit comments

27. The arbitral panel shall provide to both Parties, a copy of any information or technical advice received, Each Party shall transmit Its comments to the Chair of the panel within five (5) days of receipt of the information or technical advice,

28. When the panel takes Into consideration the information or technical advice received under paragraph 25 for the preparation of its report, it shall also tak.e into

112 Ex parte contacts

.29. The arbitral panel shall not meet or contact a Party in the absence of the other Party. No Party may conta'Ct any arbitrator in relation to the dispute in the ab.~ence of the other Party or other arbitrators. No arbitr.ator may discuss an aspect of the subject matter of the proceeding with a Party or both Parties in the absence of the other arbitrators.

Working ilmguage

30. The working language oi the dispute settlement proceedings shall be English.

113